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The Logic of Subchapter K was originally intended for use as a text for a law school course in Partnership Taxation. Together with the accompanying problem set and teachers manual, it guides students through the conceptual framework of subchapter K, while thoroughly covering the many difficult technical matters in the statutes and regulations, with the goal of giving students a firm understanding of this most difficult subject. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. The authors have successfully used the text and problems for both JD and LLM courses at NYU School of Law, Yale Law School, Cardozo School of Law, and Hastings College of the Law.Since the publication of the first edition of the book in 1996, it has also been used widely in business and accounting courses outside of the law school setting. It is also on the shelf of many practitioners. This 6th Edition addresses multiple changes made by the Tax Cuts and Jobs Act of 2017, including Section 199A qualified business deduction, the expensing of assets under Section 168(k), partnership terminations under Section 708, and an assortment of regulatory changes made in the three years since publication of the 5th Edition.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
I really struggled with this coursebook. Some sections felt disorganized, and the layout didn’t help. Plus, a few pages had printing errors, which was frustrating. I expected a lot more for a book focused on taxation. Disappointed!
S
Samuel Johnson
Good Resource, But Lacks Depth
The book does a decent job of covering the basics of subchapter K, but I wish there were more examples or case studies included. It’s helpful for a quick reference, but I needed a bit more detail for my studies. Still, it's a solid starting point!
P
Patricia Nguyen
A Handy Guide for Understanding Taxes
This coursebook is a great resource for tackling the complexities of partnership taxation. The explanations are clear and really help break down the concepts, making it easier to grasp. I bought it for my tax law class, and it has proven super helpful!
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⚠️ California Proposition 65 Warning: Some products sold on this website may expose you to chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm. For more information, visit www.P65Warnings.ca.gov.
