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The Partnership Tax Practice Series: Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (Second Edition)

Author(s): Clifford M. Warren, Louis S. Freeman
Practice Area: Corporate law, Corporate partnerships, Corporate tax, Economic substance, Partnership tax, Tax
Published: Oct 2019
Supplement Date: Oct 2020 i Other versions can be found in the Related Items tab.
ISBN: 9781402434334
PLI Item #: 275013

In direct response to customer feedback, we are issuing a new edition of The Partnership Tax Practice Series in 2019. The entire 16 volume set has been completely reorganized by subject to better facilitate your research needs, beginning with Partnership Formation and covering topics ranging from Partnership Allocations and Distributions to International Issues. A complete list of subjects by volume appears in the front of each volume so readers can quickly identify which volume covers the topic they’re looking for.

The set includes more than 425 articles written by over 290 prominent partnership tax practitioners and delivers a sound analysis of cutting-edge transactional tax-related issues and innovative solutions for highly effective tax planning results.

Major topics include:

  • Basic calculation
  • Allocation of partnership liabilities
  • Partnership exit strategies
  • Partnership mergers and divisions, including the anti-mixing bowl rules
  • Tiered partnerships
  • Taxation and use of real estate investment trusts (REITs)
  • Dealing with LLC partnership equity compensation
  • Partnerships in the public space
  • COD income deferral guidance
  • Tax shelters, the partnership anti-abuse rules, the economic substance doctrine and tax penalties
  • International partnership and joint venture issues
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Cliff Warren is Senior Level Counsel in the Passthroughs division of IRS’ Office of Chief Counsel.  Prior to this position, Cliff was head of tax at KKR.  Before that, he was head of tax at a large NYC hedge fund and a tax leader at the company formerly known as GE Capital.  Cliff is a graduate of Middlebury College, New York Law School and NYU’s LLM program.