Partnership Income Taxation (Concepts and Insights)

by Alan Gunn, James R. Repetti

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Product Description
This handbook examines partnership tax laws, enabling readers to easily understand specific provisions within a larger context. Some of the topics covered include what constitutes a partnership; partnerships vs. corporations; partnership vs. co-ownership of property; the pass-through principle of partnership taxation; an introduction to partnership debt; allocations of partnership income; transactions between partnerships and their partners; sales of partnership interests; partnership distributions; payments to retiring partners; and the death of a partner.

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All Customer Reviews
Average Customer Review: 4 out of 5 stars

0 of 0 people found the following review helpful:

5 out of 5 stars

Essential Deskbook for Partership Taxation, 2007-05-04
As a practicing attorney there are many books on my desk at any given time, but this is one of the few that I return to on a daily basis for a clear and brief explanation of taxation of partnerships.

If you work with partnerships, limited partnerships or limited liability companies as an attorney, accountant, investor/member/partner or manager, I highly recommend this book. You won't regret it.

0 of 0 people found the following review helpful:

5 out of 5 stars

Great for Businessman, 2007-01-30
Partnership taxation can be incredibly complex. I am an attorney and have been looking for a book on partnership tax to suggest to my clients. This is the best book I have found for the businessman that wants to know more, but has not had formal graduate school level training in partnership taxation.

4 of 4 people found the following review helpful:

5 out of 5 stars

a great book for law students (or anyone) studying partnership taxation, 2006-08-15
In their preface, Professors Gunn and Repetti preview the daunting task they faced in writing and revising this student reader: how to provide a simple introduction to the extremely complex area of partnership taxation. In this reviewer's opinion, Gunn and Repetti have well achieved their goal. My opinion is based on teaching taxation at the law school level for well over ten years. During that time I have taught partnership tax as both a stand alone course and as part of a combined taxation of business entities. For law students beginning their inquiry into partnership taxation, Gunn and Repetti's reader provides useful explanations and examples to a range of issues. In my opinion the strongest part of the book are the examples, particularly the Section 704(b) special allocations and the Section 704(c) allocations. These explanations are not a substitute for a careful reading of the regulations. They do, however, provide accessible examples for students who are struggling for a handhold in these complicated areas.

I have recommended the earlier editions of this book to my students in the past and will continue to recommend this latest edition.

1 of 1 people found the following review helpful:

5 out of 5 stars

Excellent Introduction To Partnership Taxation, 2006-08-14
This book really saved my bacon in partnership tax. It provides very clear explanations of complex items with hundreds of examples. If you are new to partnership tax, this is the book to get.

5 of 11 people found the following review helpful:

1 out of 5 stars

Miserable, 2006-07-02
So much an overview it lacks even the decency of being called a book. It is less functional than the nipples on a man's chest. The chapter on Section 704(c) is so light as to be laughable. Do not waste your money unless you need paper to start the wood in your fireplace.

See instead the logic of subchapter K. A far better book.

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