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The Partnership Tax Practice Series (2010 Edition)

Author(s): Louis S. Freeman
Practice Area: Tax
Date: May 2010 i Previous editions(s) can be found in the Related Items tab.
PLI Item #: 158792

The 16-volume Partnership Tax Practice Series includes more than 320 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. Laying a foundation with guidance on drafting and negotiating partnership and LLC agreements, the Partnership Tax Practice Series then moves on to tackle more complex issues including recent decisions involving disguised sales of property between partner and partnership, and proposed regulations governing the use of Series LLCs. To provide a historical framework for today’s partnership tax practice, the Partnership Tax Practice Series also includes retrospectives on significant developments in partnership taxation, case studies and interesting partnership transactions of the past decade.

Major Topics Include:

  • Tax issues raised by partnership options
  • Allocation of partnership liabilities
  • Partnership exit strategies
  • Partnership mergers and divisions, including the anti-mixing bowl rules
  • “Check-the-box” planning
  • Taxation and use of real estate investment trusts (REITs)
  • Like-kind exchanges
  • Taxation of private equity and hedge funds
  • Publicly traded partnerships
  • COD income deferral guidance
  • The impact of the codification of economic substance
  • International partnership and joint venture issues

Updated annually, Partnership Tax Practice Series offers analysis of key Tax Court decisions and other case law • highlighted Practice Pointers and other tips on steps to take and traps to avoid • real-world case studies and hypothetical examples clarifying important tax issues and strategies • convenient charts outlining civil and criminal tax-related penalties • and more.

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