CCH has expanded its Expert Treatise Library with a new title that deals with the federal taxation of partnerships.
Federal Taxation of Partnerships & Partners also helps practitioners assess the tax impact on their client’s business and make decisions based on the Tax Code, regulations, IRS rulings, federal court decisions, committee reports and other primary source documents.
The treatise offers guidance on a range of partnership taxation topics, including the choice of entity, classification as a partnership for tax purposes, acquisition of partnership interests, accounting and partnership operations, partnership income allocations, partnership distributions, transfers of partnership interests, transactions between partners and partnerships, tax planning considerations for special partners and partnerships, termination of a partnership, death or retirement of a partner, and basis adjustments to partnership assets.
It includes commentary from four subject matter experts: Stuart Rosowis, an adjunct faculty member at Columbia Law School and partner at Proskauer, where he is the leader of its transactional tax team; Thomas A. Humphreys, a partner at Morrison and Foerster; James M. Kehl, CPA, of the accounting firm of Weil, Akman, Baylin & Coleman, P.A.; and Patricia Hughes-Mills, a professor of clinical accounting at the University of Southern California’s Leventhal School of Accounting, where she teaches partnership taxation.
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