Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships

by Laura E. Cunningham

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. 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's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Genres: Nonfiction

251 pages, Paperback

First published January 1, 2005

Reviews

[Sam]

how do you strike the balance between giving someone the general idea without giving such much detail that it overwhelms the reader in the process

unfortunately, this book tries to be too concise, leaves out too many steps, and (in the end) may confuse the reader

perhaps a little more detail would be helpful ... and not skipping steps in the analysis

[Brian Dunkel]

This is easily the worlds most approachable guide to partnership tax.

[Celia Lau]

This is by far the best partnership reference book I have ever come across. Easy-to-read yet doesn't shy away from the more complex topics.