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Partnership Income Taxation, 7th (Concepts and Insights Series)

  • Preliminary Sections
  • Partnership Distributions: An Introduction
  • Allocations Attributable to Contributed Property: Section 704(c)
  • The Pass-Through Principle of Partnership Taxation
  • Table of internal revenue rulings
  • Table of internal revenue code sections
  • Transactions Between Partnerships and Their Partners
  • Allocation of Partnership Debt
  • Contributions to Partnerships
  • An Introduction to Partnership Basis and Limits on Losses
  • Payments to Retiring Partners: Section 736 and Related Problems
  • Partnership Allocations: Assignment-of-Income Problems
  • Table of cases
  • Table of treasury regulations
  • The Death of a Partner
  • Basis Adjustment Under Section 734
  • Sales of Partnership Interests
  • Index
  • Distributions Subject to Section 751(b)
  • Choice of Entity and What Is a "Partnership" for Tax Purposes?
  • Allocations of Partnership Income, Deductions, and Credits: An Introduction
  • Preface
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