Black Letter Outline on Partnership Taxation

Authors: Schwarz, Stephen / Lathrope, Daniel J. / Hellwig, Brant J.
Edition: 9th
Copyright Date: 2019
  • Publication Date: June 28th, 2019
  • ISBN: 9781642428926
  • Subject: Taxation
  • Series: Black Letter Outlines
  • Type: Outlines
  • Description: 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.