This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
| ISBN: | 9781642428926 |
| Publication date: | 30th June 2019 |
| Author: | Stephen Schwarz, Daniel J Lathrope, Brant J Hellwig |
| Publisher: | West Academic Publishing an imprint of West Academic |
| Format: | Paperback |
| Pagination: | 305 pages |
| Series: | Black Letter Outlines |
| Genres: |
Taxation and duties law |