{"product_id":"u-s-taxation-of-partnerships-advanced-topics-hardcover","title":"U.S. Taxation of Partnerships: Advanced Topics - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eFelix Lessambo\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eAs the number of businesses registered as partnerships continues to grow in the United States (U.S.)--there are now more than seven million--it is imperative for parties with business interests in the country to be fully informed of the challenges pertaining to this sui generis form of business and its intricate body of tax law. In an illustrative manner not covered by other books on the subject, this invaluable guide discusses, analyzes, dissects, and helps resolve issues arising in such contexts as accounting methods, anti-abuse rules, liabilities, dissolutions, mergers, and bankruptcy, with expert guidance on preparing partnership financial statements.\u003c\/p\u003e \u003cp\u003eWith numerous boxed examples and references to important court cases, the author thoroughly describes such topics as the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003etypes of partnerships (LP, LLP, LLC, PTP);\u003c\/li\u003e \u003cli\u003ethe two concepts of partnerships;\u003c\/li\u003e \u003cli\u003epartnership formation;\u003c\/li\u003e \u003cli\u003etransactions between partnership and partners;\u003c\/li\u003e \u003cli\u003eallocation of revenues among partners;\u003c\/li\u003e \u003cli\u003ethe partnership taxable year;\u003c\/li\u003e \u003cli\u003ebase erosion and anti-abuse tax (BEAT);\u003c\/li\u003e \u003cli\u003ecentralized partnership audit regime;\u003c\/li\u003e \u003cli\u003erecourse and nonrecourse liabilities; and\u003c\/li\u003e \u003cli\u003especial tax rules for publicly traded partnerships (PTPs).\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eKey abstract concepts are explained in a down-to-earth way, and all formal requirements--filing the partnership tax return (Form 1065), reporting, preparing for an audit, and so on--are clearly illustrated with examples.\u003c\/p\u003e \u003cp\u003eAs the first book to describe the economics of partnerships in a concise and comprehensive manner, this book provides a reliable and authoritative overview of the complexities of U.S. partnership taxation and expounds the relevant rules in accessible language. It will be warmly welcomed by tax law practitioners, members of international and U.S. tax law associations, tax academics, and the international business communities with interests in the U.S.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 168\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.44 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e May 21, 2021\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":52528320938258,"sku":"9789403533834","price":163.8,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0941\/2211\/5346\/files\/iUo_L0Ol_B9789403533834.webp?v=1784371943","url":"https:\/\/ckbookstore.net\/products\/u-s-taxation-of-partnerships-advanced-topics-hardcover","provider":"CK BOOKSTORE","version":"1.0","type":"link"}