The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships

by Laura E. Cunningham, Noel B. Cunningham

The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

241 pages, Paperback

First published June 1, 1996

Reviews

[Chris · Rating 1 out of 5]

This book taught me that I should run run run like hell away from the practice area of Partnership Taxation. Just seeing the title brought on waves of horror.

[Erunion · Rating 3 out of 5]

One of the most cogent discussions of U.S. partnership tax law that I've ever read. Considering how poisonous Subchapter K can be to the mind, that's saying a lot. It manages to do in 200 pages what most books can't even attempt to do in 400.