""Teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix or orgininal source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the 706 varying interest rule and defining "interest in a limited partnership" for purposes of the 469 passive loss limitations A fresh perspective on choice of entity, including emplyoment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under 704(b) An update on the partnership "carried interest" controversy Pruing of dated materials and more tightly edited cases, notes and orpblems"--Publisher's Website."
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