Advanced tax strategies for LLC's and partnerships
What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk me...
| Otros Autores: | , |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Durham, North Carolina :
AICPA
2017.
|
| Edición: | 1st edition |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009631109406719 |
Tabla de Contenidos:
- Allocation of Partnership and LLC Income Under Section 704(b)
- Allocations With Respect to Contributed Property: Section 704(c)(1)(a)
- Allocation of Partnership Recourse Liabilities Under Section 752
- Allocation of Partnership Nonrecourse Liabilities and Related Deductions Under Sections 752 and 704(b)
- Advanced Distribution Rules
- Adjustments to the Basis of Partnership or LLC Assets
- Sale of an Interest in a Partnership or LLC.
