CCH Expert Treatise Library: Federal Taxation of Partnerships & Partners


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

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The Basics:

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The CCH® Expert Treatise Library: Federal Taxation of Partnerships & 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. With Federal Taxation of Partnerships & Partners, you can quickly find expert answers to your partnership tax accounting and planning questions.

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The Features:

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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. The authors for Federal Taxation of Partnerships & Partners are:
    • Patricia Hughes-Mills, Professor of Clinical Accounting at the University of Southern California
    • Thomas A. Humphreys, Partner at Morrison & Foerster, LLP
    • James M. Kehl, CPA, M.S. Taxation, with the accounting firm of Weil, Akman, Baylin & Coleman, P.A.
    • Stuart L. Rosow, Partner at Proskauer and adjunct faculty member at Columbia Law School
  • Covers all aspects of partnership taxation – Topics include choice of entity, acquiring partnership interests, accounting and partnership operations, partnership income allocations, partnership distributions, transfers of partnership interests, compensation arrangements using partnership interests, distressed partnerships, terminations, mergers and divisions, and much more.
  • Access to supporting documentation – Links to IRS rulings, the Internal Revenue Code, Federal Tax Regulations and Federal Court decisions.

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The Content:

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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)

Primary Source Documents

  • IRS Rulings
  • Internal Revenue Code
  • Federal Tax Regulations
  • Federal Court Decisions
  • Committee Reports

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The Benefits:

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CCH Expert Treatise Library: Federal Taxation of Partnerships & Partners will allow you to:

  • Understand complex partnership tax issues.
  • 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.

Simplify your tax research. Contact us today – we’ll get you there!

About Our Expert Authors:

 

Stuart Rosow, Adjunct faculty member at Columbia Law School and Partner at Proskauer – Mr. Rosow is the leader of its transactional tax team. He concentrates on the taxation of complex business and investment transactions, and his practice includes representation of publicly traded and privately held corporations, financial institutions, investment partnerships, health care providers, charities and other tax-exempt entities and individuals. A frequent lecturer at CLE programs, Mr. Rosow is also an adjunct faculty member at the Columbia Law School where he currently teaches Partnership Taxation.

Thomas A. Humphreys, Partner at Morrison and Foerster – Mr. Humphreys is head of the Federal Tax Practice Group and the co-chair of the Tax Department at Morrison & Foerster. He has extensive experience with the tax aspects of capital markets transactions, financial instruments, partnerships, real estate investment trusts, mergers and acquisitions, bankruptcy and reorganization, and international transactions. Mr. Humphreys is the author of Limited Liability Companies and Limited Liability Partnerships, published by Law Journal Seminars-Press. He is also an adjunct professor of law at New York University Law School, where he teaches Taxation of Financial Instruments in the LL.M. program.

James M. Kehl, CPA, M.S. Taxation – Mr. Kehl is currently with the accounting firm of Weil, Akman, Baylin & Coleman, P.A. He has more than 38 years of accounting experience, focused primarily on taxation. Mr. Kehl is the author of The Practical Guide to Code Sec. 199 and the Code Sec. 199 Tax Planning & Compliance Manual. He has also written numerous articles on partnership income tax topics that have appeared in The Journal of Passthrough Entities, TAXES - The Tax Magazine®, Tax Strategies and BNA’s Daily Tax Report. Mr. Kehl is also a discussion leader of various seminars that are sponsored by CCH and by other professional organizations.

Patricia Hughes-Mills is a Professor of Clinical Accounting at the University of Southern California’s Marshall School of Business, Leventhal School of Accounting, where she teaches partnership taxation in the Masters of Business Taxation Program. She practiced tax law in Los Angeles law firms for many years, prior to joining Arthur Andersen, where she managed a firm-wide real estate tax group.

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