<図書>
Partnership taxation
責任表示 | Richard M. Lipton ... [et al.] |
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シリーズ | Graduate tax series |
データ種別 | 図書 |
版 | 2nd ed. |
出版情報 | Newark, N.J. : LexisNexis , c2008 |
本文言語 | 英語 |
大きさ | xx, 324, 2, 14, 4, 10 p. ; 27 cm |
目次 | Defining partnerships and partners for tax purposes Formation of the partnership Outside basis and allocation of liabilities Operation of the partnership : calculation of partnership taxable income Operation of a partnership : allocation of partnership income and losses Dispositions of partnership interests Partnership distributions Transactions between partner and partnership : issuance of a partnership interest for services Business combinations : partnership mergers and divisions Partnership options I.R.C. : 197 intangibles amortization Foreign partnerships, foreign partners and partnerships with tax-exempt entities Anti-abuse provisions.続きを見る |
所蔵情報
状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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: hardbound | 中央図 4C_1‐135 [法] | E 80/P/32-2 | 2008 |
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015212008013498 |
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書誌詳細
一般注記 | Includes bibliographical references and index |
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著者標目 | *Lipton, Richard M. |
件 名 | LCSH:Partnership -- Taxation -- United States 全ての件名で検索 |
分 類 | LCC:KF6452 DC22:343.7305/2662 |
書誌ID | 1001349458 |
ISBN | 9781422417553 |
NCID | BA86796552 |
巻冊次 | : hardbound ; ISBN:9781422417553 |
登録日 | 2009.09.18 |
更新日 | 2009.09.18 |