The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships

by Laura Cunningham, Noel Cunningham

This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

361 pages, Paperback

Published December 20, 2016

Reviews

[Meg Roberts · Rating 4 out of 5]

Sure this was a school book, but I read this book front to back so I deserve to put it on my goodreads damnit!!!

[Taylor · Rating 3 out of 5]

I thought that it did an OK job of explaining what is going on in Subchapter K of the IRC. It may be the best out there of a bad bunch.

[Kelly · Rating 4 out of 5]

Good book for explaining partnership tax. We used it for a textbook.