Thomson Tax & Accounting Education Series

WG&L Partnership Taxation (Vols. I & II), Sixth Edition Teacher's Manual Also Available Edited by Arthur B. Willis, John S. Pennell, Philip F. Postlewaite Updated June 2008 ISBN 0-7913-6036-9 Product Code: PXS61

The Abridged Student Edition of Partnership Taxation is arranged in two volumes: Volume I comprise problems built around cases and assignments taken from the reading material in Volume II; Volume II contains treatise chapters covering the latest techniques and legislative and judicial changes. The treatise is arranged around the life cycle of a partnership or a limited liability company, from the tax consequences of formation and operation, to the liquidation or sale of an interest therein.

Table of Contents
Volume I: Cases, Materials, and Problems
Volume II: Table of Contents
Chapter 1: General Concepts of Partnership Taxation
Chapter 4: Forming the Partnership: Expenses of Formation;
Contributions of Property; Contributions of Service
Chapter 5: Partner’s Basis for Partnership Interest
Chapter 6: Partnership Liabilities
Chapter 9: Operating the Partnership
Chapter 10: Partner’s Distributive Shares: Special and Retroactive
Allocations
Chapter 11: Transactions Between Partners and Partnerships or
Between Commonly Controlled Partnerships
Chapter 12: Sale, Exchange, or Other Disposition of Partnership Interest
Chapter 13: Distribution of Partnership Property Not Involving
Changes in Proportionate Interests in Partnership “Hot Assets”
Chapter 14: Distributions of Partnership Property That Change
Proportionate Interests in Partnership “Hot Assets”
Chapter 15: Section 736 Payments to Retiring Partner or to Successor
of Deceased Partner
Chapter 16: Termination of a Partnership

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