Main Image

Contents

Taxation and Business Planning for Partnerships and LLCs

SUMMARY OF CONTENTS

Contents
Preface
Acknowledgements

CH 1:     Introduction to Transactional Tax Practice and Review of Basic Income Tax Concepts

PART I:    Formation and General Operations of a Tax Partnership
CH 2:        Choice of Entity
CH 3:        Partnership Operations    
CH 4:         Introduction to Allocations of Partnership Tax Items in General

PART II:    Transactions Between Tax Partnerships and Their Members
CH 5:        Contributions to a Tax Partnership
CH 6:    Allocations Following Property Contributions and Admissions of New Members
CH 7:    Distributions and Anti-Mixing-Bowl Rules
CH 8:    Transactions for Consideration Between Partners and Tax Partnerships
CH 9:    Allocations of Tax-Partnership Liabilities
CH 10:        Allocation of Nonrecourse Deductions

PART III    Ownership-Changing Transactions
CH 11:    Transfers of Interest in Tax Partnerships
CH 12:    Mergers and Divisions of Tax Partnerships

Table of Authorities
Index