Advanced Tax Strategies for LLCs and Partnerships
-15%
portes grátis
Advanced Tax Strategies for LLCs and Partnerships
;
John Wiley & Sons Inc
03/2018
224
Mole
Inglês
9781119512394
15 a 20 dias
Descrição não disponível.
Chapter 1 1-1 Allocation of Partnership and LLC Income Under Section 704(b) 1-1 Economic Effect: The General Test 1-3 Deemed Economic Effect 1-13 Alternate Test for Economic Effect 1-14 Substantiality 1-18 Denied Allocations: Deter 1-23 Other Issues 1-26 Allocation of Deductions Attributable to Nonrecourse Debt 1-31 Summary 1-35 Chapter 2 2-1 Allocations With Respect to Contributed Property: Section 704(c)(1)(A) 2-1 The Traditional Method 2-4 The Traditional Method With Curative Allocations 2-13 The Remedial Allocations Method 2-16 Special Rules 2-21 Summary 2-24 Chapter 3 3-1 Allocation of Partnership Recourse Liabilities Under Section 752 3-1 How Liabilities Affect Partner Tax Consequences 3-2 Allocation of Liabilities Among the Partners: In General 3-12 Allocation of Recourse Liabilities 3-15 Chapter 4 4-1 Allocation of Partnership Nonrecourse Liabilities and Related Deductions Under Sections 752 and 704(b) 4-1 Distinguishing Between Recourse and Nonrecourse Liabilities 4-2 Allocation of Nonrecourse Debts 4-7 Treatment of Contingent Liabilities 4-16 Chapter 5 5-1 Advanced Distribution Rules 5-1 Non-Liquidating Distributions Generally 5-2 Distribution of Multiple Properties 5-7 Summary 5-20 Chapter 6 6-1 Adjustments to the Basis of Partnership or LLC Assets 6-1 Section 743: Adjustments Following the Transfer of a Partnership Interest 6-3 Distributions of Partnership Property 6-6 Allocating the Adjustment Amount Among Partnership Properties 6-16 Chapter 7 7-1 Sale of an Interest in a Partnership or LLC 7-1 General Tax Consequences Associated With Sale 7-2 "Hot" Assets and Section 751(a) 7-6 Collectibles and Unrecaptured Section 1250 Gain 7-11 Installment Sales 7-13 Net Investment Income Tax 7-15 Sale of an Active (Non-passive) Interest in a Partnership or LLC 7-16 Sale of a Passive Interest in a Partnership or LLC 7-18 Potential for Termination of the Partnership 7-19 Consequences to the Purchaser 7-25 Tax Glossary Tax Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 4 Chapter 3 Solutions 6 Chapter 4 Solutions 9 Chapter 5 Solutions 12 Chapter 6 Solutions 15 Chapter 7 Solutions 18
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Chapter 1 1-1 Allocation of Partnership and LLC Income Under Section 704(b) 1-1 Economic Effect: The General Test 1-3 Deemed Economic Effect 1-13 Alternate Test for Economic Effect 1-14 Substantiality 1-18 Denied Allocations: Deter 1-23 Other Issues 1-26 Allocation of Deductions Attributable to Nonrecourse Debt 1-31 Summary 1-35 Chapter 2 2-1 Allocations With Respect to Contributed Property: Section 704(c)(1)(A) 2-1 The Traditional Method 2-4 The Traditional Method With Curative Allocations 2-13 The Remedial Allocations Method 2-16 Special Rules 2-21 Summary 2-24 Chapter 3 3-1 Allocation of Partnership Recourse Liabilities Under Section 752 3-1 How Liabilities Affect Partner Tax Consequences 3-2 Allocation of Liabilities Among the Partners: In General 3-12 Allocation of Recourse Liabilities 3-15 Chapter 4 4-1 Allocation of Partnership Nonrecourse Liabilities and Related Deductions Under Sections 752 and 704(b) 4-1 Distinguishing Between Recourse and Nonrecourse Liabilities 4-2 Allocation of Nonrecourse Debts 4-7 Treatment of Contingent Liabilities 4-16 Chapter 5 5-1 Advanced Distribution Rules 5-1 Non-Liquidating Distributions Generally 5-2 Distribution of Multiple Properties 5-7 Summary 5-20 Chapter 6 6-1 Adjustments to the Basis of Partnership or LLC Assets 6-1 Section 743: Adjustments Following the Transfer of a Partnership Interest 6-3 Distributions of Partnership Property 6-6 Allocating the Adjustment Amount Among Partnership Properties 6-16 Chapter 7 7-1 Sale of an Interest in a Partnership or LLC 7-1 General Tax Consequences Associated With Sale 7-2 "Hot" Assets and Section 751(a) 7-6 Collectibles and Unrecaptured Section 1250 Gain 7-11 Installment Sales 7-13 Net Investment Income Tax 7-15 Sale of an Active (Non-passive) Interest in a Partnership or LLC 7-16 Sale of a Passive Interest in a Partnership or LLC 7-18 Potential for Termination of the Partnership 7-19 Consequences to the Purchaser 7-25 Tax Glossary Tax Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 4 Chapter 3 Solutions 6 Chapter 4 Solutions 9 Chapter 5 Solutions 12 Chapter 6 Solutions 15 Chapter 7 Solutions 18
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