This book has been replaced by a newer edition:

Understanding Partnership and LLC Taxation cover

Understanding Partnership and LLC Taxation, Fifth Edition

by Jerold A. Friedland

2022, 688 pp, paper, ISBN 978-1-5310-1662-3


Understanding Partnership and LLC Taxation

Fourth Edition

by Jerold A. Friedland

Tags: Law School Study Aids, Lawyering Skills/Study Aids, Taxation, Understanding Series

Table of Contents (PDF)

616 pp  $53.00

ISBN 978-1-5310-0081-3
eISBN 978-1-5310-0082-0

The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships.

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