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パートナーシップおよびパートナー、LLCのタックス・プランニング

Tax Planning for Partners, Partnerships, and LLCs

Jerold A. Friedland

2 vols. Looseleaf. 1998 to date.(追録年2回)

Matthew Bender. ISBN: 9780820538747

¥253,919

在庫あり

パートナーシップおよびパートナー、LLC等の事業形態の税務を詳解。

【主な内容】

◆租税回避(タックス・シェルター)規制 ◆税務会計 ◆構成員への利益配分 ◆構成員の変更 ◆事業財産の分配 ◆同族事業 ◆構成員の死去に伴う税務 ◆事業の解散、取得、売却の税務 ◆IRS手続と報告義務 等

【Table of Contents】

PART 1 OVERVIEW

Ch.1 Introduction to Taxation of Partnerships and Limited Liability Companies

Ch.2 Tax Classification of Economic Relationships

PART 2 OPERATING ISSUES

Ch.3 Tax Accounting for Partnerships and Limited Liability Companies

Ch.4 Distributive Shares

Ch.5 Basis in Partnership/LLC Interest

Ch.6 Limitations on Partner's and LLC Member's Deduction for Losses

Ch.7 Transactions Between Partners/Members and Partnership/LLC

Ch.8 Distributing Partnership/LLC Property to Partners or Members

PART 3 FAMILY PARTNERSHIPS AND LLCs

Ch.9 Family Partnerships and Limited Liability Companies

PART 4 CHANGES IN INTEREST

Ch.10 Liquidating Payments to a Retiring Partner/Member or a Decedent's Successor

Ch.11 When a Partner or LLC Member Dies

Ch.12 Selling or Exchanging a Partnership or LLC Interest

Ch.13 Acquiring a Partnership or LLC Interest By Contribution

Ch.14 Terminating a Partnership or LLC

PART 5 TAX PRACTICE

Ch.15 Partnership/LLC Procedures and Reporting Requirements

Ch.16 Sample Partnership/LLC Agreements and Sample Forms