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Partnerships--current and Liquidating Distributions; Death Or Retirement of a Partner

Elliott Manning

出版	Tax Management, 2009
主題	Business & Economics / GeneralLaw / General
ISBN	15587168079781558716803
URL	http://books.google.com.hk/books?id=oFm2QQAACAAJ&hl=&source=gbs_api

註釋

... provides a detailed discussion of the tax consequences of distributions by partnerships to partners, including those arising from distributions of a partner's share of the results of partnership operations, and other distributions by the partnership that do not result in termination of the distributee's interest in the partnership even though accompanied by a change in the distributee's and remaining partners' shares of capital or profits and losses, whether in money or property--all called current distributions--and distributions of money or property on the withdrawal of a partner whether on death or withdrawal--called liquidating distributions.