Partnership Taxation, 2nd Edition (Aspen Casebook)[合伙税收(第二版)]

Aconcise,tightly-editedcasebookthatfocusesoncoreprinciplesandpoliciessostudentscanlearnthemajorpatternsandthemesofpartnershiptaxation.Completely-up-todateinorganizationalstructureandtexttofullyintegratecurrentdevelopmentsrelatingtopartnershipliabilities,transfersofcompensatorypartnershipinterests,mandatorybasisadjustments,thelook-throughapproachtosalesofpartnershipinterests,andthepartnershipanti-abuserules.Includesexpandeddiscussionoftheeconomicsubstancedoctrine,targetallocations,seriesentities,definitionofalimitedpartnerinterest,thenewtaxonnetinvestmentincome,disguisedsales,anddebt-equityexchanges;alsoincludesrecentsheltercases,anoverviewoftheTEFRApartnershipauditrules,andlegislativechangesmadeinJanuary2013.