Buch, Englisch, 456 Seiten, Format (B × H): 188 mm x 257 mm, Gewicht: 1247 g
Reihe: Aspen Casebook
Buch, Englisch, 456 Seiten, Format (B × H): 188 mm x 257 mm, Gewicht: 1247 g
Reihe: Aspen Casebook
ISBN: 978-1-4548-7767-7
Verlag: Wolters Kluwer
• Economic substance doctrine guidance and partnership audit rules enacted in 2015
• Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property
• Final regulations under section 706 when partners’ interests vary during the year
• Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities
• Proposed regulations under section 751(b) addressing shifts in ordinary income