Contents
Partnership Taxation
Summary of Contents
| Chapter 1 | Introduction to Partnership Taxation |
| Chapter 2 | The Passthrough System |
| Chapter 3 | Introduction to Partnership Accounting |
| Chapter 4 | Partnership Allocations: General Rules |
| Chapter 5 | Partnership Allocations: Nonrecourse Deductions |
| Chapter 6 | Partnership Allocations: Special Anti-Income Shifting Rules |
| Chapter 7 | Sales of Partnership Interests |
| Chapter 8 | Property Contributions and Distributions |
| Chapter 9 | Recharacterizing Partnership Contributions, Distributions, and Sales |
| Chapter 10 | Compensating Partners for Services or the Use of Property |
| Chapter 11 | Termination of Partnership Interests and Partnerships |
| Chapter 12 | The Partnership Anti-Abuse Regulation |
| Table of Cases | |
| Index |
