Federal Income Taxation of Partners and Partnerships in a Nutshell, 3d (Nutshell Series)

Comprehensive guide and reference tool on the federal income taxation of partners and partnerships. Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.