Federal Income Taxation of Partnerships and S Corporations, 6th Edition

Explore the complexities of pass-through entities with “Federal Income Taxation of Partnerships and S Corporations, 6th Edition.” This comprehensive guide provides a clear and concise analysis of the rules governing partnership and S corporation taxation. Understand the nuances of formation, operation, and liquidation, with detailed explanations of relevant code sections, regulations, and case law. Ideal for students and practitioners alike, this edition offers practical insights into planning and compliance in this ever-evolving area of tax law. Gain a firm grasp of allocations, distributions, basis adjustments, and much more. A valuable resource for navigating the intricacies of federal income tax as it applies to these business structures.