"Nota Bene" means "note this well" or "take particular notice." We at the O'Quinn Law Library will be posting tips on legal research techniques and resources, developments in the world of legal information, happenings at the Law Library, and legal news reports that deserve your particular attention. We look forward to sharing our thoughts and findings and to hearing from you.

N.B: Make a note to visit "Nota Bene" regularly.

-Spencer L. Simons, former Director, O'Quinn Law Library and Associate Professor of Law



Friday, February 1, 2013

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:



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