The Resource Partnerships--taxable income, allocation of distributive shares, capital accounts, Eric B. Sloan, Esq., Partner, Gibson, Dunn & Crutcher LLP, New York, New York and Matthew J. Sullivan, Esq., Managing Director, Passthroughs, Washington National Tax Office, Deloitte Tax LLP, Washington, D.C

Partnerships--taxable income, allocation of distributive shares, capital accounts, Eric B. Sloan, Esq., Partner, Gibson, Dunn & Crutcher LLP, New York, New York and Matthew J. Sullivan, Esq., Managing Director, Passthroughs, Washington National Tax Office, Deloitte Tax LLP, Washington, D.C

Label
Partnerships--taxable income, allocation of distributive shares, capital accounts
Title
Partnerships--taxable income, allocation of distributive shares, capital accounts
Statement of responsibility
Eric B. Sloan, Esq., Partner, Gibson, Dunn & Crutcher LLP, New York, New York and Matthew J. Sullivan, Esq., Managing Director, Passthroughs, Washington National Tax Office, Deloitte Tax LLP, Washington, D.C
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... analyzes the tax considerations relating to the determination of a partnership's income and loss and the allocation of such income and loss among its partners. Because a partnership is not a taxable entity, but instead flows through its income and losses to its partners, partnership income and loss (or items thereof) are treated as received directly by the partners in their respective portions (or distributive shares) of each item."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 712-4th ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
U.S. income portfolios
Series volume
712-4th
Label
Partnerships--taxable income, allocation of distributive shares, capital accounts, Eric B. Sloan, Esq., Partner, Gibson, Dunn & Crutcher LLP, New York, New York and Matthew J. Sullivan, Esq., Managing Director, Passthroughs, Washington National Tax Office, Deloitte Tax LLP, Washington, D.C
Instantiates
Publication
Copyright
Note
  • Co-author: Steven E. Klig, <Oct. 4, 2007>
  • Published: Washington, D.C., 2004-2007
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Introduction
  • Computation of partnership income
  • Partners' distributive shares
  • Allocations pursuant to the partnership agreement--[section] 704
  • Tax allocations in respect of contributed property--[section] 704(c) and [section] 737
  • Guaranteed payments
  • Section 707(a)(2)(A)--disguised payments for services
  • Working papers
Control code
60397788
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397788
System details
Mode of access: World Wide Web
Label
Partnerships--taxable income, allocation of distributive shares, capital accounts, Eric B. Sloan, Esq., Partner, Gibson, Dunn & Crutcher LLP, New York, New York and Matthew J. Sullivan, Esq., Managing Director, Passthroughs, Washington National Tax Office, Deloitte Tax LLP, Washington, D.C
Publication
Copyright
Note
  • Co-author: Steven E. Klig, <Oct. 4, 2007>
  • Published: Washington, D.C., 2004-2007
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis. Introduction
  • Computation of partnership income
  • Partners' distributive shares
  • Allocations pursuant to the partnership agreement--[section] 704
  • Tax allocations in respect of contributed property--[section] 704(c) and [section] 737
  • Guaranteed payments
  • Section 707(a)(2)(A)--disguised payments for services
  • Working papers
Control code
60397788
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397788
System details
Mode of access: World Wide Web

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