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Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships pdf下载
This product is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. 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. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.
This is a good introduction to partnership law, which, as the author tells you in every other chapter, is one of the most difficult areas of the tax code. (Don't be fooled when the author first tells you that "this is the most difficult area of partnership law" - that phrase is repeated in at least four subsequent chapters!)
The chapters are short, comprehensive, and have easy-to-follow examples. If that wasn't enough, the IRS actually lists this book as a reference in its "Partnership Audit Technique Guide" (see chapter 3 - "Contribution of Property with Built-in Gain or Loss"). If the IRS says it is good, who am I to say otherwise?
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