購物比價找書網找車網
FindBook  
 有 1 項符合

Advanced Tax Strategies for Llcs and Partnerships

的圖書
Advanced Tax Strategies for Llcs and Partnerships Advanced Tax Strategies for Llcs and Partnerships

作者:Tunnell 
出版社:Wiley
出版日期:2018-04-17
語言:英文   規格:平裝 / 224頁 / 27.43 x 21.59 x 2.03 cm / 普通級/ 初版
圖書選購
型式價格供應商所屬目錄
 
$ 5198
博客來 博客來
投資理財
圖書介紹 - 資料來源:博客來   評分:
圖書名稱:Advanced Tax Strategies for Llcs and Partnerships

內容簡介

What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics.

This book prepares the reader to do the following:

  • Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b)
  • Identify the potential economic consequences of special allocations to a partner or LLC member
  • Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account
  • Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations
  • Distinguish between the requirements for substantiality and those for economic effect under the regulations
  • Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c)
  • Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property
  • Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c)
  • Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership
  • Calculate a partner’s or member’s share of recourse liabilities of a partnership or LLC
  • Distinguish between recourse and nonrecourse liabilities of a partnership or LLC
  • Analyze the impact of a partner or LLC member’s guarantee of a recourse or nonrecourse liability of the entity
  • Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities
  • Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC
  • Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC
  • Allocate basis increases or decreases among multiple properties for federal income tax purposes
  • Determine when an Internal Revenue code (IRC) Section 754 election will allow a partnership or LLC to adjust its basis in its assets
  • Allocate required basis adjustments among partnership or LLC assets
  • Determine the tax consequences associated with the sale of a partner’s or member’s interest in a partnership or LLC
  • Recognize how using the installment method to account for the sale of a partnership interest will affect how the partner will report his or her gain on the sale
  • Recognize when the sale of an interest in a partnership will trigger a technical termination of the partnership
  • Determine the tax basis and holding period of assets owned by the partnership following a technical termination
  • Determine the tax consequences associated with subsequent dispositions of built-in gain or loss assets following a technical termination

 

作者簡介

Larry Tunnel is a professor at New Mexico State University, College of Business.

Robert Ricketts, Ph.D., CPA, is the Director of the School of Accounting in the Rawls College of Business at Texas Tech University. He is a former tax senior for the Dallas office of Ernst & Whinney (now Ernst & Young). He co-authors several courses on partnership taxation for the AICPA, and a forthcoming book on comparative taxation written by an international group of authors. He also contributes chapters to a leading undergraduate textbook on taxation, and has numerous academic publications on issues ranging from the risks of over-reliance on tax software to the response of multinational corporations to tax holiday legislation.

 

詳細資料

  • ISBN:9781119512394
  • 規格:平裝 / 224頁 / 27.43 x 21.59 x 2.03 cm / 普通級 / 初版
  • 出版地:美國
贊助商廣告
 
金石堂 - 今日66折
伴熊逐夢:台灣黑熊與我的故事
作者:楊吉宗
出版社:五南圖書出版股份有限公司
出版日期:2019-05-28
66折: $ 198 
金石堂 - 今日66折
李辛中醫全精要套書(三冊):《經典中醫精要》、《兒童健康中醫講堂》、《精神健康中醫講堂》
作者:李辛
出版社:橡實
出版日期:2021-07-14
66折: $ 911 
金石堂 - 今日66折
戰鬥科學--大數據:老大哥隱藏的秘密!
作者:金玄秀
出版社:五南圖書出版股份有限公司
出版日期:2020-01-28
66折: $ 211 
金石堂 - 今日66折
當上主管後,難道只能默默崩潰?Facebook產品設計副總打造和諧團隊的領導之路
作者:卓茱莉
出版社:時報文化出版企業股份有限公司
出版日期:2020-05-05
66折: $ 277 
 
金石堂 - 暢銷排行榜
請解開故事謎底【2025珍藏特裝組】
作者:花於景(雷雷夥伴)
出版社:原動力文化事業有限公司
出版日期:2025-02-12
$ 594 
金石堂 - 暢銷排行榜
α的新娘 共鳴戀情(03)特典版
作者:岩本薫/幸村佳苗
出版社:青文出版社股份有限公司
出版日期:2025-02-12
$ 126 
Taaze 讀冊生活 - 暢銷排行榜
我在億萬豪宅當保母:一個底層女孩在頂層社會的窺奇與學習
作者:史蒂芬妮‧基瑟
出版社:先覺出版
出版日期:2025-02-01
$ 308 
Taaze 讀冊生活 - 暢銷排行榜
在紙船中入眠(上)
作者:八田てき
出版社:尖端出版
出版日期:2024-12-10
$ 204 
 
博客來 - 新書排行榜
藥師少女的獨語 14 (首刷限定版)
出版日期:2025-02-14
$ 187 
金石堂 - 新書排行榜
雙層壓克力吊飾《請解開故事謎底》小美男魚
作者:花於景(雷雷夥伴)
出版社:原動力文化事業有限公司
出版日期:2025-02-12
$ 270 
Taaze 讀冊生活 - 新書排行榜
2025【掌握重點所在】火災學(含概要)(18版)(消防設備士師/消防警察三四等)
作者:夏鵬翔
出版社:千華數位文化股份有限公司
出版日期:2025-01-20
$ 549 
金石堂 - 新書排行榜
現在的是哪一個多聞!?(5) 特裝版
作者:師走ゆき
出版社:長鴻出版社股份有限公司
出版日期:2025-02-21
$ 540 
 

©2025 FindBook.com.tw -  購物比價  找書網  找車網  服務條款  隱私權政策