In The Partnership Tax Practice Series, Second Edition, the entire 16-volume set has been completely reorganized by subject to better facilitate your research needs, beginning with Partnership Formation and covering topics ranging from Partnership Allocations and Distributions to International Issues. A complete list of subjects by volume appears in the front of each volume so readers can quickly identify which volume covers the topic they’re looking for.
Our longtime Series Editor, Louis S. Freeman has retired as Co-Editor of both the Partnership and Corporate Tax Practice Series and we are pleased to acknowledge his years of dedication to the Tax Series by naming him Editor Emeritus.
The set includes more than 425 articles written by over 290 prominent partnership tax practitioners and delivers a sound analysis of cutting-edge transactional tax-related issues and innovative solutions for highly effective tax planning results.
Major topics include:
• Basic calculation
• Allocation of partnership liabilities
• Partnership exit strategies
• Partnership mergers and divisions, including the anti-mixing bowl rules
• Tiered partnerships
• Taxation and use of real estate investment trusts (REITs)
• Dealing with LLC partnership equity compensation
• Partnerships in the public space
• COD income deferral guidance
• Tax shelters, the partnership anti-abuse rules, the economic substance doctrine and tax penalties
• International partnership and joint venture issues