Advanced tax strategies for LLC's and partnerships /

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What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk me...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Tunnell, Larry (Autor), Ricketts, Robert C. (Robert Carlton) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Durham, NC : Association of International Certified Professional Accountants, [2017]
Temas:
Partnership > Taxation.
Private companies > Taxation.
Sociétés à responsabilité limitée > Impôts.
BUSINESS & ECONOMICS > Public Finance.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Front Matter
  • Allocation of Partnership and LLC Income Under Section 704(b)
  • Allocations With Respect to Contributed Property: Section 704(c)(1)(a)
  • Allocation of Partnership Recourse Liabilities Under Section 752
  • Allocation of Partnership Nonrecourse Liabilities and Related Deductions Under Sections 752 and 704(b)
  • Advanced Distribution Rules
  • Adjustments to the Basis of Partnership or LLC Assets
  • Sale of an Interest in a Partnership or LLC.

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