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CCH® Expert Treatise Library: Federal
Taxation of Partnerships & Partners
Get Up-to-Date, Comprehensive Expert Treatise Guidance
for Complex Tax Issues Affecting Partners and Partnerships
CCH® Celebrates 100 Years in Tax & Accounting
The CCH® Expert Treatise Library: Federal Taxation of Partnerships & Partners provides complete, in-depth analysis of all aspects
of partnership taxation. Written by prominent experts in the field, the treatise offers numerous examples and expert insights,
and also allows users to easily access cited cases, regulations, IRS rulings, the Internal Revenue Code and other authoritative
sources via links to the primary source documents. With Federal Taxation of Partnerships & Partners, you can quickly find expert
answers to your partnership tax accounting and planning questions.
Expert Perspectives from Active Practitioners
Our authors are practicing tax, academic and legal experts who can
translate complex regulatory language into easy-to-understand
examples and opinions. From their experience and insight, you can
better develop effective tax plans for your clients.
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Patricia Hughes-Mills, Professor at the University of Southern
California — Ms. Mills is a Professor of Clinical Accounting at the
University of Southern California’s Marshall School of Business,
Leventhal School of Accounting, where she teaches Partnership
Taxation in their Masters of Business Taxation program. She
practiced tax law in several Los Angeles law firms prior to
joining Arthur Andersen, where she managed a firm-wide real
estate tax group. Ms. Mills is a former member of the State Bar
of California Taxation Section Executive Committee and has
taught in the Masters of Tax program at Golden Gate University.
She has authored numerous articles on a variety of tax topics
and is a frequent speaker at several professional and academic
organizations, including New York University’s Federal Tax
Institute and the University of Southern California’s Institute
on Federal Taxation.
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Thomas A. Humphreys, Partner at Morrison & Foerster, LLP —
Mr. Humphreys is head of the Federal Tax Practice Group and the
co-chair of the Tax Department at Morrison & Foerster, LLP. He
has extensive experience with the tax aspects of capital markets
transactions, financial instruments, real estate investment trusts,
mortgage and asset-backed securities, mutual funds, mergers and
acquisitions, bankruptcy and reorganization, and international
transactions. Mr. Humphreys is the author of Limited Liability
Companies and Limited Liability Partnerships, published by Law
Journal Seminars-Press. He is a frequent speaker on financial
instruments topics at professional organizations such as the
AICPA and the Structured Products Association, and he is also
an adjunct professor of law at New York University Law School,
where he teaches Taxation of Financial Instruments in the
L.L.M. program.
Formerly, Mr. Humphreys was Chairman of the American Bar
Association’s Section of Taxation Committee on Regulated
Investment Companies and was co-chair of the New York Bar
Association’s Committees on Financial Intermediaries, Financial
Instruments, Financial Institutions and Passthrough Entities.
Mr. Humphreys is also a former member of the New York Bar
Association’s Tax Section Executive Committee.
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James M. Kehl, CPA, M.S. Taxation — Mr. Kehl is currently with
the accounting firm of Weil, Akman, Baylin & Coleman, P.A.
He has more than 38 years of accounting experience, focused
primarily on taxation. Mr. Kehl is the author of The Practical
Guide to Code Sec. 199 and the Code Sec. 199 Tax Planning &
Compliance Manual. He has also written numerous articles on
partnership income tax topics that have appeared in The Journal
of Passthrough Entities, TAXES — The Tax Magazine®, Tax Strategies
and BNA’s Daily Tax Report. Mr. Kehl speaks at various seminars in
professional organizations and with CCH.
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Stuart L. Rosow, Partner at Proskauer and adjunct
Professor at Columbia Law School — Mr. Rosow is a Partner
in the Tax Department at Proskauer and is the leader of their
transactional tax team. He concentrates on the taxation of
complex business and investment transactions, and his practice
includes representation of publicly traded and privately held
corporations, financial institutions, investment partnerships,
health care providers, charities and other tax-exempt entities
and individuals. A frequent lecturer at CLE programs, Mr. Rosow
is also an adjunct faculty member at Columbia Law School where
he currently teaches Partnership Taxation.
CCH® Expert Treatise Library: Federal Taxation of Partnerships & Partners
Simplify Your Tax Research
Other CCH Expert Treatise Library Titles Available
CCH Expert Treatise Library: Federal Taxation of Partnerships
& Partners will allow you to:
„„
Corporations Filing Consolidated Returns
„„
Understand complex partnership tax issues.
„„
Estate Planning by John Price and Samuel Donaldson
„„
Federal Research and Development Tax Incentives
„„
Assess the impact on your clients’ businesses, allowing them
to make informed decisions.
„„
Federal Taxation of Corporations & Shareholders
„„
Federal Taxation of Partnerships & Partners
„„
Provide practical advice to your clients.
„„
Quickly find accurate answers to your partnership
taxation questions via easy-to-understand explanations
and numerous examples.
„„
Federal Taxation of Subchapter S Corporations
„„
International Taxation: Corporation & Individual
„„
Limited Liability Companies: Federal and State Taxation
„„
Access answers seamlessly through integrated tax links.
„„
State Sales & Use Taxation
Access to Primary Source Documents
„„
State Taxation of Income & Other Business Taxes
„„
Tax Accounting in Mergers and Acquisitions:
„„
IRS Rulings
Transactional Analysis
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Internal Revenue Code
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Tax Planning for Troubled Corporations:
„„
Federal Tax Regulations
Bankruptcy and Nonbankruptcy Restructurings
„„
Federal Court Decisions
„„
Tax Practice & Procedure
„„
Committee Reports
„„
Taxation of Compensation & Benefits
Topics Include
Training and Consulting Options to Fit Your Needs
„„
Choice of Entity
CCH also offers valuable training, consulting and CPE to keep
you ahead of the curve. From live training and consulting, to
on-demand online learning, CCH provides the tools that everyone,
from new hires to seasoned pros, needs to strengthen their abilities.
Visit CCHGroup.com/Learning to learn more.
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Classification as a Partnership for Tax Purposes
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Acquiring Partnership Interests
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Accounting and Partnership Operations
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Partnership Income Allocations
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Partnership Distributions
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Transfers of Partnership Interests
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Transactions Between Partners and Partnerships
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Special Partners and Partnerships — Tax Planning Considerations
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Termination of a Partnership
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Partnership Mergers and Divisions
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Treatment of Distressed Partnerships
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Death or Retirement of a Partner
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Basis Adjustments to Partnership Assets (Inside Basis)
CCH Expert Treatise Library: Federal Taxation of Partnerships and Partners provides
complete and authorative analysis of partnership taxation, along with practical
examples to help effectively understand the law and regulations that apply.
For More Information
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