CCH® Expert Treatise Library: Federal Taxation of Partnerships and Partners

This premier treatise gives you up-to-date, comprehensive expert treatise guidance for all of the complex tax issues affecting partners and partnerships.

The CCH® Expert Treatise Library: Federal Taxation of Partnerships and Partners provides complete, in-depth analysis of all aspects of partnership taxation. Written by prominent experts in the field, the treatise offers numerous examples and expert insights, and also allows users to easily access cited cases, regulations, IRS rulings, the Internal Revenue Code and other authoritative sources via links to the primary source documents. Read More

Key Features

Powerful features allow you to:

  • Understand complex partnership tax issues with expert guidance.
  • Assess the impact on your clients’ businesses, allowing them to make informed decisions.
  • Provide practical advice to your clients.
  • Quickly find accurate answers to your partnership taxation questions via easy-to-understand explanations and many examples.
  • Access answers seamlessly through integrated tax links.
Details

With Federal Taxation of Partnerships & Partners, you can quickly find expert answers to your partnership tax accounting and planning questions. Topics include:

  • Choice of Entity
  • Classification as a Partnership for Tax Purposes
  • Acquiring Partnership Interests
  • Accounting and Partnership Operations
  • Partnership Income Allocations
  • Partnership Distributions
  • Transfers of Partnership Interests
  • Transactions Between Partners and Partnerships
  • Special Partners and Partnerships — Tax Planning Considerations
  • Termination of a Partnership
  • Partnership Mergers and Divisions
  • Treatment of Distressed Partnerships
  • Death or Retirement of a Partner
  • Basis Adjustments to Partnership Assets (Inside Basis)

For information on all of our available CCH Expert Treatise Library titles, please visit CCHGroup.com/Treatise.

CCH Expert Treatise Library: Federal Taxation of Partnerships & Partners brings together a variety of helpful features that enable you to effectively manage complex issues and provide accurate tax planning.

  • Provides a comprehensive perspective from nationally recognized experts. Our authors are practicing tax, academic and legal experts who can translate complex regulatory language into easy-to-understand examples and opinions. 
  • Covers all aspects of partnership taxation.
  • Access supporting documentation, including links to:
    • IRS Rulings
    • Internal Revenue Code
    • Federal Tax Regulations
    • Federal Court Decisions
    • Committee Reports
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