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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Fundamentals of Partnership Taxation (Hardcover, 11th Revised edition)
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Fundamentals of Partnership Taxation (Hardcover, 11th Revised edition)
Series: University Casebook Series
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The Eleventh Edition of this widely used casebook continues its
long tradition of teaching the "fundamentals" of a highly complex
subject with clear and engaging explanatory text, skillfully
drafted problems, and a rich and well edited mix of original source
materials to accompany the Code and regulations. This extensive
revision discusses all significant developments since the last
edition, including relevant provisions of the 2017 tax legislation
known as the Tax Cuts and Jobs Act. Highlights of new material
covered in the Eleventh Edition are: The deduction under 199A for
20% of qualified business income from a pass-through entity. The
discussion incorporates the final regulations, and includes a new
problem set. The impact on choice of entity of the 21% corporate
income tax rate, lower individual income tax rates, the 20%
deduction for qualified business income, and other tax and business
planning considerations. The three-year long-term holding period
required by 1061 for capital gains allocable to service partners
with carried interests. Final, temporary and proposed regulations
on partnership liabilities and the special treatment of bottom
dollar payment obligations. New limitations in 461(l) on excess
business losses. Technical changes to Subchapter K, including the
expanded definition of "substantial built-in loss" under 743(b) and
repeal of the technical termination rule in 708. S corporation
developments, including the requirement to pay reasonable
compensation to shareholder-employees for purposes of the 199A
qualified business income deduction.
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