Advanced tax strategies for LLC's and partnerships
This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify th...
| Main Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
Durham, NC
Association of International Certified Professional Accountants
2017
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| Subjects: | |
| Online Access: | |
| Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Front Matter
- 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.