A Unified Approach to Subchapters K & S (American Casebook Series)

Most closely-held businesses today are taxed on a pass-through basis, either as partnerships under Subchapter K, or under Subchapter S. The special problems associated with taxing Limited Liability Companies (LLCs) and other modern forms of business organization are reflected. Subchapter K is discussed in a manner that recognizes that most rules relate to each other, so that understanding is best developed by considering how various rules interact in increasingly complicated transactions. Consistently, Subchapter S is examined by comparing and contrasting it to Subchapter K. The complexities of Subchapter K are discussed by focusing on the concerns underlying the rules.George Mundstock is the author of 'A Unified Approach to Subchapters K & S (American Casebook Series)' with ISBN 9780314244994 and ISBN 0314244999.