"...provides a conceptual overview of the federal income tax treatment of partnerships under subchapter K of the Internal Revenue Code. This includes not only an analysis of the relevant statutory and regulatory materials, but also the large body of case law, revenue rulings, and other IRS pronouncements, including technical advice memoranda and private letter rulings, that are all part of this complex body of tax law."
""... provides a conceptual overview of the federal income tax treatment of partnerships under subchapter K of the Internal Revenue Code. This includes not only an analysis of the relevant statutory and regulatory materials, but also the large body of case law, revenue rulings, and other IRS pronouncements, including technical advice memoranda and private letter rulings, that are all part of this complex body of tax law. ""
""...provides a conceptual overview of the federal income tax treatment of partnerships under subchapter K of the Internal Revenue Code. This includes not only an analysis of the relevant statutory and regulatory materials, but also the large body of case law, revenue rulings, and other IRS pronouncements, including technical advice memoranda and private letter rulings, that are all part of this complex body of tax law.""@en
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