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Tuesday | Jan. 6, 2009   
 
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Partnership Tax Planning and Practice combines all of the elements necessary for comprehensive federal tax planning for partnerships and other passthrough entities. This guide contains up-to-date, comprehensive coverage of tax issues that could impact partnerships and LLCs, with tax planning and practice ideas integrated throughout the explanations. This examination of the partnership entity is written by CCH tax law editors in collaboration with renowned consultant and tax attorney Charles R. Levun.*
 
Includes:

  • Easy-to-understand explanations containing practical tax planning ideas, updated monthly to reflect new developments
  • Monthly planning articles by recognized experts integrated into explanations
  • Explanations containing numerous examples, practical planning points, cautions and checklists
  • Code provisions, Committee Reports, Regulations, IRS Rulings and court cases that pertain to partnerships
  • State law summaries for partnerships, LLCs and LLPs
  • Choice of entity considerations
  • Sample election and compliance forms
  • Partnership Tax Watch monthly newsletter with reports on significant new federal and state developments and "Partner's Perspective," a regular feature providing insights on structuring transactions by Charles R. Levun.
Available formats / Update frequency:

  • Tax Research NetWork™; Print - 2 loose-leaf monthly volumes
  • Monthly updates
* Charles R. Levun, JD, CPA. is a partner in the Chicago-area law firm of Levun, Goodman & Cohen, LLP, and an adjunct professor of law at the Illinois Institute of Technology Chicago-Kent Graduate Tax Program.
Partnership Tax Planning and Practice covers:

  • Entity Classification
  • Formation / Contributions/Basis for Partnership Interest
  • Accounting Methods and Periods
  • Partnership Income / Allocations / Separately Stated Items
  • At-risk Rules
  • Passive Activity Losses
  • Transactions Between Partners and Partnerships
  • Model Partnership Agreements
  • Distribution and Liquidations
  • Transfers of Partnership Interests
  • Special Partners and Partnerships
  • Examinations / Audit / Litigation
  • Limited Liability Companies
  • Tax Planning and Entity Structuring Guidance
  • Tax Practice and Return Preparation Guidance
  • State Law Summaries
  • Choice of Entity at a Glance - Provides a concise comparison of S corporations, Partnerships and LLCs, tax advantages and disadvantages of each entity, and cross references into the main library content.
  • Monthly newsletters - Keep you up to date on the latest changes and developments for each entity.
  • Convenient links - Connect you to all critical primary sources.
  • Primary sources - Provide full text of each entity type:

    • Internal Revenue Code
    • Federal Tax Regulations
    • IRS Rulings
    • Federal Court Decisions
    • Committee Reports
  • Practice aids - Help you work more productively:

    • Sample Partnership Agreements
    • Sample Operating Agreements
    • Compliance Guidance by Topic
    • Summaries of LLC statutes and other laws that impact LLCs for all 50 states and the District of Columbia
    • Frequently updated charts comparing state LLC and LLP acts
    • State filing requirements and fees for all 51 jurisdictions
    • Filled-in Forms
    • Client Letters
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