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"This book is a refreshing introduction to the key principles of partnership taxation. It never loses sight of the 'forest' of structure of the rules by focusing unduly on the 'trees' of detailed exceptions. I look forward to using it in my law school partnership tax class to give my students a base upon which to build. Heartily recommended for those seeking a broad conceptual grounding in the key issues. - Charles R. Beaudrot, Jr., Esq. Partner, Morris Manning & Martin LLP, former and first Georgia Tax Tribunal Chief Judge, and Adjunct Professor, Emory University School of Law "I own an LLC, but am neither an accountant nor a tax specialist. I was delighted and amazed to find that I could understand everything in this book! Highly recommended for those who have questions about partnerships." - J. Steve Miller, Vice President, Wisdom Creek Press, LLC The ancient Chinese discipline of Tao explains the harmonious relationship of the one to the whole. In many ways, business partnerships do the same. But in business, as also in life, the natural proclivity for individuality clouds the collective. This book takes the often complicated individual aspects of partnership taxation and pools them together, so that what was intended by the authors of Subchapter K of the Internal Revenue Code becomes more evident - that of the mutually beneficial aggregation of a whole's components to serve one overarching purpose. With the proliferation of the limited liability company in the U.S., the taxation of which is generally governed by Subchapter K, more and more business owners and their advisers are faced with understanding the whys and hows of partnership taxation. This book is designed to give one a look at the whole puzzle, outlining the pieces (from the Internal Revenue Code, IRS regulations, state partnership law, etc.), so that one can focus on the forest rather than the trees.

Product details

Hardcover : 199 pages
Title : The Tao of Partnership Taxation: Your Rosetta Stone to Subchapter K
Language : English
ISBN-10 : 1508738424
Ranting : 0

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