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Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships (American Casebook Series), by Laura Cunningham, Noel Cunningham
Ebook Download Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships (American Casebook Series), by Laura Cunningham, Noel Cunningham
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This product is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.
- Sales Rank: #44824 in Books
- Published on: 2010-12-20
- Released on: 2010-12-20
- Original language: English
- Number of items: 1
- Dimensions: .49" h x 6.36" w x 9.28" l, .95 pounds
- Binding: Paperback
- 295 pages
Most helpful customer reviews
0 of 0 people found the following review helpful.
Five Stars
By Myriam
Quick shipping. A++
8 of 8 people found the following review helpful.
Great Book
By Joe Smith
This book was recommended to me by a professor who said "Partnership Tax is the HARDEST law school class you will ever take!" She was absolutely correct. As an accounting major, I figured I would have a leg up on the competition, but I was way off. Taxation of partnerships is just confusing and completely different from any other tax system you have learned.
This book is a must buy!
3 of 3 people found the following review helpful.
Good introduction to partnership law
By Daniel Grimm
This is a good introduction to partnership law, which, as the author tells you in every other chapter, is one of the most difficult areas of the tax code. (Don't be fooled when the author first tells you that "this is the most difficult area of partnership law" - that phrase is repeated in at least four subsequent chapters!)
The chapters are short, comprehensive, and have easy-to-follow examples. If that wasn't enough, the IRS actually lists this book as a reference in its "Partnership Audit Technique Guide" (see chapter 3 - "Contribution of Property with Built-in Gain or Loss"). If the IRS says it is good, who am I to say otherwise?
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