This book has been replaced by a newer edition:
Partnership Taxation, Fifth Edition
by Richard Lipton, Paul Carman, Walter D. Schwidetzky, Ross Cohen
2021, 700 pp, casebound, ISBN 978-1-5310-2239-6
$225.00
Teacher's Manual available
Partnership Taxation
Fourth Edition
by Richard Lipton, Paul Carman, Charles Fassler, Walter D. Schwidetzky
2017
Tags: Graduate Tax Series, Taxation
Teacher's Manual available
546 pp $187.00
ISBN 978-1-5310-0539-9
eISBN 978-1-5310-0540-5
To view or download the 2021 Supplement to this book, click here.
Partnership Taxation is a textbook designed for lawyers, accountants, and advanced law students. It provides a thorough and sophisticated look at the most important area of tax law for closely held businesses operating in the U.S. Classification, formation, operation, and liquidation of partnerships are covered, as are a number of important associated topics. LLCs are the dominant business form for closely held businesses in the US and are typically taxed as partnerships; accordingly, they receive special attention. The authors come from both private practice and academia and have national reputations. Each chapter contains sophisticated questions designed to thoroughly test students' understanding. The text will also serve students well in their tax practices. It is current through early 2017. Further, the text is regularly supplemented with updates.