Title: The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships (American Casebook Series)
Publisher: West Group
Publication Date: 2000
Language: English
ISBN 10: 0314233644
ISBN 13: 9780314233646
Binding: Paperback
Edition: 2nd Edition
Condition: Good
Dust Jacket Condition: No Jacket
Weight: 0.97 pounds

About this title

Synopsis

This course book 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.

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