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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 21: Dispositions of partnership interests and partnership distributions

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In this chapter, the learning objectives are: Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized; list the reasons for distributions, and compare operating and liquidating distributions; determine the tax consequences of proportionate operating distributions;…

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Nội dung Text: Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 21: Dispositions of partnership interests and partnership distributions

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