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This book represents a bridge between research and casual parental advice.
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The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
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To view or download the 2021 Supplement to this book, click here. Partnership Taxation is a textbook designed for lawyers, accountants, and advanced law students. It provides a thorough and sophisticated look at the most 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 a number of important associated topics. LLCs are the dominant business form for closely held businesses in the US and are typically taxed as partnerships; accordingly, they receive special attention. The authors come from both private practice and academia and have national reputations. Each chapter contains sophisticated questions designed to thoroughly test students' understanding. The text will also serve students well in their tax practices. It is current through early 2017. Further, the text is regularly supplemented with updates.
Includes proceedings and reports of conferences of various financial organizations.