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.
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