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The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships / Edition 6 by Laura E. Cunningham, Noel B. Cunningham

• The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships / Edition 6
• Laura E. Cunningham, Noel B. Cunningham
• Page: 379
• Format: pdf, ePub, mobi, fb2
• ISBN: 9781642429794
• Publisher: West Academic Publishing

Download The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships / Edition 6

Download books pdf files The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships / Edition 6 CHM DJVU by Laura E. Cunningham, Noel B. Cunningham 9781642429794

The Logic of Subchapter K was originally intended for use as a text for a law school course in Partnership Taxation. Together with the accompanying problem set and teachers manual, it guides students through the conceptual framework of subchapter K, while thoroughly covering the many difficult technical matters in the statutes and regulations, with the goal of giving students a firm understanding of this most difficult subject. 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. The authors have successfully used the text and problems for both JD and LLM courses at NYU School of Law, Yale Law School, Cardozo School of Law, and Hastings College of the Law. Since the publication of the first edition of the book in 1996, it has also been used widely in business and accounting courses outside of the law school setting. It is also on the shelf of many practitioners. This 6th Edition addresses multiple changes made by the Tax Cuts and Jobs Act of 2017, including Section 199A qualified business deduction, the expensing of assets under Section 168(k), partnership terminations under Section 708, and an assortment of regulatory changes made in the three years since publication of the 5th Edition.

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The Logic of Subchapter K was originally intended for use as a text for a law school course in Partnership Taxation. This 6th Edition addresses multiple changes made by the Tax Cuts and Jobs Act of 2017, including Section 199A qualified business deduction, the expensing of assets under Upplaga, 6 Revised edition. LOGIC OF SUBCHAPTER K CONCEPTUAL GUIDE
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The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships, 4th ed. Cunningham & Cunningham, Learning the Logic of Subchapter K: Problems and from your Federal Income Tax class last year or a version from a different publisher, 83-88); Logic Problems: Ch. 6, Problem, only parts (a)-(d).

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