Partnerships--current and liquidating distributions ; death or retirement of a partner / Elliott Manning
- Manning, Elliott
- Additional Titles:
- Death or retirement of a partner and Partnership distributions--death or retirement of a partner 1994-2009
- Arlington, VA : Tax Management, [2009-]
- Copyright Date:
- Additional Creators:
- Kemp, Cheryl A., Kemp, Kevin N., and Tax Management Inc
- Detailed analysis. Introduction -- Partnership distributions--in general -- Current distributions -- Liquidating distributions -- Withdrawal payments--[section] 736 -- Working papers.
- " ... provides a detailed discussion of the tax consequences of distributions by partnerships to partners, including those arising from distributions of a partner's share of the results of partnership operations, and other distributions by the partnership that do not result in termination of the distributee's interest in the partnership even though accompanied by a change in the distributee's and remaining partners' shares of capital or profits and losses, whether in money or property--all called current distributions--and distributions of money or property on the withdrawal of a partner whether on death or withdrawal--called liquidating distributions. Liquidating distributions may be accompanied by other retirement payments that do not represent consideration for the withdrawing partner's interest in partnership property, and may be deferred compensation, or other claims against past or future partnership income. When the withdrawal is a result of death, there may be other collateral income and transfer tax consequences. Distributions, usually liquidating distributions, are important components of major partnership restructurings, including divisions, mergers, incorporations, and changes in legal form."
- Publication Frequency:
- Updated irregularly
- Revised edition of: 716 T.M., Partnership distributions; death or retirement of a partner / Cheryl Kemp and Kevin N. Kemp.
Title from title screen (viewed Sept. 3, 2009).
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- Bibliography Note:
- Includes bibliographical references.
- Technical Details:
- Mode of access: World Wide Web.
View MARC record | catkey: 19173150