|
Showing 1 - 6 of
6 matches in All Departments
This book helps addresses the tax consequences of the most common
transactions engaged in by limited liability corporations (LLCs)and
partnerships. You will develop a level of comfort with the basic
conceptual framework underlying partnership and LLC taxation, as
well as gain an explanation of the tax consequences associated with
issues most frequently confronted by tax practitioners. Topics
covered include: basic tax structure of partnerships and LLCs;
electing to be taxed as a partnership: check-the-box rules; tax
consequences of partnership or LLC formation; partnership
distributions; compensatory payments to partners; at-risk and
passive activity limits; profit and loss allocations: general rules
and restrictions; and reporting taxable income for partnerships and
LLCs.
Drying kilns, corn-dryers and malting ovens are increasingly
familiar features in post-Roman, Anglo-Saxon and medieval
archaeology. Their forms, functions and distributions offer
critical insights into agricultural, technological, economic and
dietary history across the British Isles. Despite the significance
and growing corpus of these structures, exceptionally few works of
synthesis have been published. Yet such a foundational study was
produced by Robert Rickett as early as 1975: an undergraduate
dissertation which, for the first time, assembled a gazetteer of
drying kilns from across the British Isles, critically examined
this archaeological evidence in the light of documentary research,
and established a typology and uniform terminology for drying kiln
studies. This pioneering and oft-cited dissertation is here
published for the first time, providing a foundation for the future
study of drying kilns in Britain, Ireland and beyond. A new
introduction and notes by Mark McKerracher set the original work
within the context of drying kiln research since 1975.
|
|