Skip to main content

Mastering Partnership Taxation

Partnership taxation is perhaps the most challenging area of tax law to learn but the law library has some materials that will help those trying to become proficient in the concepts of this difficult subject.  Mastering Partnership Taxation (KF6452.L39 2012), recently published by Carolina Academic Press and authored by Professor Stuart Lazar, provides a thorough overview and is ideal for graduate tax students.  This source begins with an overview of the Internal Revenue Code's Subchapter K (26 U.S.C. §§ 701-771)  that has the provisions that deal with partnership taxation, then the author follows the life of the partnership from formation until liquidation, covering the tax issues involved. Chapter 9 contains a practical master checklist that summarizes the main points from all the chapters and there are tables of relevant authorities and an index. This book is now available on the new titles shelf in the library across from the circulation desk.

There  are a number of other sources that the law library has that focus on partnership taxation:



Comments

Popular posts from this blog

The Congressional Report on the Executive Authority to Exclude Aliens Released Days Before Immigration Ban

On January 27 President Donald Trump signed an Executive Order, Protecting the Nation from Foreign Terrorist Entry Into the United States. Four days earlier, on January 24, the Congressional Research Service released its own report:  Executive Authority to Exclude Aliens: In Brief.
To those unfamiliar, the Congressional Research Service (CRS) is a federal legislative branch agency, housed inside the Library of Congress, charged with providing the United States Congress non-partisan advice on issues that may come before Congress, including immigration.
Included in the report are in-depth discussions on the operation of sections of the Immigration and Nationality Act (INA) in the context of the executive power . Discussions of sections 212(f),  214(a)(1) and 215(a)(1) report on how the sections have been used by Presidents, along with relevant case law and precedents. Most interesting is the list of executive orders excluding some groups of aliens during past presidencies; the table all…

GAO Launches Government Transition App

Want to learn more about the upcoming presidential and congressional transitions? There’s an app for that. 

The Government Accountability Office (GAO) recently launched its Priorities for Policy Makers app (available free of charge for iPhone or Android), which is intended to “help President-elect Donald Trump and the next Congresstackle critical challenges facing the nation, fix agency-specific problems, and scrutinize government areas with the potential for large savings,” according to Gene Dodaro, Comptroller General of the United States and head of the GAO. The app allows users to search by agency or topic, and provides brief summaries of relevant issues as well as links to more detailed GAO reports. 

You can also find GAO priority recommendations on the agency’s Presidential and Congressional Transition web pages.