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Partnership Taxation


Partnership Taxation

Fifth Edition

by Richard Lipton, Paul Carman, Walter D. Schwidetzky, Ross Cohen

Forthcoming July 2021 casebound

ISBN978-1-5310-2239-6
e-ISBN978-1-5310-2240-2

2021 Teacher's Manual forthcoming

Tags: Taxation


Partnership Taxation is a textbook designed for graduate tax students, advanced law and accounting students, as well as lawyers and accountants. It provides a thorough and sophisticated look at this important area of tax law for closely held businesses operating in the U.S. Classification, formation, operation, and liquidation of partnerships are covered, as are several important associated topics. Each chapter contains sophisticated questions designed to thoroughly test students’ understanding. LLCs are the dominant business form for closely held businesses in the US and are typically taxed as partnerships; accordingly, LLCs receive special attention. The fifth edition contains two new chapters. Chapter 17 contains legislative updates and a detailed discussion of non-Subchapter K provisions that are relevant to partnership taxation. Chapter 18 contains a detailed discussion of the complex area of partnership debt workouts. The authors provide perspectives from both private practice and academia.


Complimentary Copy RequestIf you are a professor teaching in this field you may request a complimentary copy.


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