I. Introduction II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definition … B. Federal Law Is Determinative … C. “Partnership”: The Federal Income Tax Definition … D. Informal Partnerships in Federal Estate Tax Cases III. Partnerships under State Law … A. The Determination of Partnership Existence … B. The Effect of Filing a Federal Partnership Tax Return IV. Conclusio
The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundame...
The article focuses on categorization of foreign partnerships for tax purposes and provides proposal...
The subject of the paper are the taxation rules of a partner’s income earned in a partnership estab...
I. Introduction II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definitio...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book c...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
The usual type of family partnership has the taxpayer operating or organizing a business, and giving...
This edition of Lyons and Repetti's Partnership Income Taxation attempts the simplest possible intro...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
This article endeavors to help practitioners who are not partnership tax allocation experts identify...
The presented publication is an attempt to order tax obligations and a scope of rights of the entrep...
The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundame...
The article focuses on categorization of foreign partnerships for tax purposes and provides proposal...
The subject of the paper are the taxation rules of a partner’s income earned in a partnership estab...
I. Introduction II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definitio...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book c...
This handbook examines partnership tax laws, enabling readers to easily understand specific provisio...
The usual type of family partnership has the taxpayer operating or organizing a business, and giving...
This edition of Lyons and Repetti's Partnership Income Taxation attempts the simplest possible intro...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
This article endeavors to help practitioners who are not partnership tax allocation experts identify...
The presented publication is an attempt to order tax obligations and a scope of rights of the entrep...
The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundame...
The article focuses on categorization of foreign partnerships for tax purposes and provides proposal...
The subject of the paper are the taxation rules of a partner’s income earned in a partnership estab...