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Partnership Income Taxation

8th Edition
James R. Repetti | William H. Lyons | Charlene D. Luke | Emily Cauble
ISBN: 9798317707453
Subject: Tax-Partnership
Format: Print - Softbound
Page Count: 366
Copyright: 2026 | Status: Accepting Pre-Orders
Other Formats Available
Available in the Study Aids Collection Your school may already provide your students with access to this title through a school-wide subscription.

This book provides a clear and accessible introduction to the intricate body of law governing the federal taxation of partnerships. It makes the subject accessible by including helpful explanations of the principles that govern partnership taxation and by providing one hundred and fifty examples that illustrate these principles. The text focuses on simple partnerships (including, where appropriate, limited liability companies (LLCs) taxed as partnerships) holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations and presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works. The multitude of examples then show the operation of the rules in everyday cases encountered by practitioners.


Imprint: Foundation Press
Series: Concepts and Insights
Publication Date: 10/06/2026

James R. Repetti, Boston College Law School

William H. Lyons, University of Nebraska College of Law

Charlene D. Luke, University of Florida College of Law

Emily Cauble, University of Wisconsin Law School

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  • Analysis of the "OBBBA" enacted in 2025.
  • Analysis of the impact of the Supreme Court's decision in Loper Bright Enterprises v. Raimondo on partnership operations.
  • Analysis of the continuing evolution of the economic substance doctrine as applied to partnerships.
  • Detailed discussion of the interaction of IRC section 199A with choice of entity and operation of Subchapter K.

Learn more about this series.