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Author Friedland, Jerold A.

Title Understanding partnership and LLC taxation / Jerold Friedland.

Published New Providence, NJ : LexisNexis, c2012.
Edition 3rd ed.
LOCATION CALL # STATUS
 Law Library Reserve  KF6452 .F764 2012     AVAILABLE
Descript xxi, 593, [50] p. ; 25 cm.
Series The Understanding series
Understanding series (New York, N. Y.)
Note Includes table of cases.
Bibliography Includes bibliographical references and index.
Contents Introduction to taxation of partnerships and limited liability companies -- Tax classification of economic relationships -- Tax accounting for partnerships and limited liability companies -- Acquiring a partnership or LLC interest by contribution -- Basis in partnership/LLC interest -- Distributive shares -- Transactions between partners/members and partnership/LLC -- Distributing partnership/LLC property to partners or members -- Family partnerships and limited liability companies -- Liquidating payments to a retiring partner/member or a decedent's successor -- When a partner or LLC member dies -- Selling or exchanging a partnership or LLC interest -- Terminating a partnership or LLC.
Subject Partnership -- Taxation -- Law and legislation -- United States.
Private companies -- Taxation -- Law and legislation -- United States.
Other Title Partnership and LLC taxation
ISBN 9781422490914 (pbk.)
1422490912 (pbk.)