Ebook The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook), by Laura Cunningham, Noel Cunningham
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The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook), by Laura Cunningham, Noel Cunningham
Ebook The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook), by Laura Cunningham, Noel Cunningham
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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.
- Sales Rank: #38270 in Books
- Published on: 2016-12-20
- Released on: 2016-12-20
- Original language: English
- Number of items: 1
- Binding: Paperback
- 361 pages
Most helpful customer reviews
0 of 0 people found the following review helpful.
Great reference book for partnership tax
By Teddy S
Excellent book explaining partnership taxation concepts very well. The simplicity of the explanations say something about the authors. Being able to make complicated things simple easy is a good sign that the authors know their material. Each sentence does however, contains a lot of content and to take time to fully understand the implications is well worth the effort. I have been reading and rereading Logic of Subchapter K since the 2006 version. This version contains updates to current code and contains some comments by the authors on current developments.
4 of 9 people found the following review helpful.
The Bible
By A Customer
The Bible on Subchapter K. Enough said.
11 of 11 people found the following review helpful.
Wow, what a little reference book should be!
By Stephen L. Nelson
...
... which brings me to the subject of the Cunninghams' book. little (236pp) book is really excellent. If you're trying to get a handle on partnership tax law, this is best book you can find. (I ended up reading it because I was in a graduate tax class at Golden Gate University and other students--CPAs and attorneys--kept saying, 'hey, get this book to get the big picture......')
I will issue one caution: This little book isn't the book you'll go to for answering the tough, practical partnership tax questions. Rather, this book is for learning partnership tax law. For the practical questions (once you've learned the basics), you'll go to one of the "standard" partnership tax references or one of the tax library references.
Steve Nelson, CPA, MBA
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