Practical Guide to Partnerships, LLCs and S Corporations (16th Edition)

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Practical Guide to Partnerships, LLCs and S Corporations will help readers understand the many facets of partnership and LLC taxation in a practical way. This book includes detailed reference material for the federal income taxation of partnerships and LLCs taxed as partnerships. It also discusses the taxation of state law partnerships with a separate commentary on the taxation of LLCs when there are actual or perceived issues that arise in applying Subchapter K of the Internal Revenue Code of 1986 to LLCs. The five parts of Practical Guide to Partnerships, LLCs and S Corporations focus on partnership characteristics, funding, taxation of operations, a partner's share of partnership debt, distribution of a partnership interest, distributions, choice of entity considerations, and sales and liquidations. This book is a mix of detailed explanations, illustrative examples and computations and practical insights.

CONTENTS:

Chapter 1 What is a Partnership?

Chapter 2 Partnership Formation and Computation of Partner Basis

Chapter 3 Receipt of a Partnership Interest for Services

Chapter 4 Calculation of Partnership Income

Chapter 5 Character and Presentation of Partnership Income

Chapter 6 Allocation of Partnership Income Among the Partners: The Substantial Economic Effect Requirement

Chapter 7 Allocation of Income and Deductions from Contributed Property: Code Sec. 704(c)

Chapter 8 Other Limitations of Partnership Allocations

Chapter 9 Partner's Share of Partnership Debt

Chapter 10 Limitations of the Deductibility of Partnership Losses

Chapter 11 Sale of a Partnership Interest

Chapter 12 Partnership Distributions

Chapter 13 Basis Adjustments to Partnership Property--Code Secs. 734(b), 743(b)

Chapter 14 Related Party and Disguised Sales

Chapter 15 Death or Retirement of a Partner

Chapter 16 S Corporations

- Appendix

- Case Table

- Finding Lists

- Index

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