Partnership/LLC Taxation Library

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Practice Area: Federal, Checkpoint Package Brand: WG&L,Checkpoint

Partnership/LLC Taxation Library
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The Partnership/LLC Taxation Library is a totally comprehensive partnership and limited liability entity tax planning (and procedure) library providing the best discussion of the tax law and hot topic analyses concerning the very complex area of income tax planning for partnerships and limited liability companies.

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Table of Contents

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Federal Taxation of Partnerships & Partners
Chapter 1: An Overview of Subchapter K
Chapter 2: Selection of the Form of Business Organization
Chapter 3: Defining Partnerships and Partners for Tax Purposes
Chapter 4: Receipt of a Partnership Interest in Exchange for a Contribution of Property
Chapter 5: Transfer of a Partnership Interest in Exchange for Services
Chapter 6: Determining the Basis of a Partner's Partnership Interest
Chapter 7: Basis Consequences of Partnership Liabilities
Chapter 8: Determining a Partner's Share of Partnership Liabilities for Basis Purposes
Chapter 9: Tax Accounting for Partnership Operations
Chapter 10: Determining the Partners' Distributive Shares
Chapter 11: Distributive Share Allocations in Connection With Shifts in the Partners' Interests
Chapter 12: Termination of a Partnership
Chapter 13: Transactions Between Partnerships and Partners
Chapter 14: Family Partnerships
Chapter 15: Sales, Exchanges, and Other Transfers of Partnership
Interests
Chapter 16: Transfers of Interests in Collapsible Partnerships
Chapter 17: Incorporation of a Partnership
Chapter 18: Bailing Out of Tax-Shelter Partnerships
Chapter 19: Distributions That Do Not Alter the Partners' Interests in Section 751 Property
Chapter 20: Post-Distribution Consequences to the Distributee
Chapter 21: Distributions That Alter the Partners' Interests in Section 751 Property
Chapter 22: Payments in Liquidation of the Interest of a Retired or Deceased Partner
Chapter 23: Special Problems Relating to the Death of a Partner
Chapter 24: Optional Adjustments to the Basis of Partnership Assets in Connection With Transfers of Partnership Interests
Chapter 25: Optional Adjustments to the Basis of Partnership Assets in Connection With Distributions of Partnership Assets
Chapter 26: Special Basis Adjustments in Connection With Distributions to Transferee-Partners: Section 732(d)

Limited Liability Companies: Tax & Business Law
Chapter 1: Introduction
Chapter 2: Tax Classification
Chapter 3: Choice of Entity: Tax and Nontax Comparison
Chapter 4: Entity Comparison: Limited Liability Company Versus S Corporation
Chapter 5: Mechanics of Creating the Entity
Chapter 6: The Members' Liability Shield
Chapter 7: Governance: Management Structure and the Power to Bind the Entity
Chapter 8: Exit Rights of Members (Entity Continues)
Chapter 9: Entity Dissolution
Chapter 10: Fiduciary Duty
Chapter 11: Are LLC Membership Interests "Securities"?
Chapter 12: Conversions of Existing Operations: Limited Liability Companies and Other Business Entities
Chapter 13: Uniform Limited Liability Company Act
Chapter 14: Delaware Limited Liability Company Act
Chapter 15: Limited Liability Partnerships and Limited Liability Limited Partnerships
Chapter 16: Publicly Traded LLCs
Appendix A. Constitutive Documents
Appendix B. Limited Liability Partnership Acts
Appendix C. The Delaware Limited Liability Company Act [New]

Partnership Taxation
Chapter 1: General Concepts of Partnership Taxation
Chapter 2: The Family Partnership
Chapter 3: Limited Partnerships/Limited Liability Companies
Chapter 4: Forming the Partnership: Expenses of Formation; Contributions of Property; Contributions of Services
Chapter 5: Partner's Basis for Partnership Interest
Chapter 6: Partnership Liabilities
Chapter 7: At Risk Limitation on Deduction of Partnership Loss
Chapter 8: Passive Activity Losses
Chapter 9: Operating the Partnership
Chapter 10: Partner's Distributive Shares: Special and Retroactive Allocations
Chapter 11: Transactions Between Partners and Partnerships or Between Commonly Controlled Partnerships
Chapter 12: Sale, Exchange, or Other Disposition of Partnership Interest
Chapter 13: Distribution of Partnership Property Not Involving Changes in Proportionate Interests in "Hot Assets"
Chapter 14: Distributions of Partnership Property That Change Proportionate Interests in Partnership "Hot Assets"
Chapter 15: Section 736 Payments to Retiring Partner or to Successor of Deceased Partner
Chapter 16: Termination of a Partnership
Chapter 17: Death of a Partner
Chapter 18: The Professional Partnership
Chapter 19: Tax Shelters
Chapter 20: Partnership Level Audit
Chapter 21: International Partnerships
Chapter 22: Preparing Partnership Agreements

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