Logic of Subchapter K: A Conceptual Guide to Partnership Taxation in the US | American Casebook Series | Essential for Law Students & Tax Professionals

This is a good introduction to partnership law, which, as the author tells you in every other chapter, is one of the most difficult areas of the tax code. (Don't be fooled when the author first tells you that "this is the most difficult area of partnership law" - that phrase is repeated in at least four subsequent chapters!)The chapters are short, comprehensive, and have easy-to-follow examples. If that wasn't enough, the IRS actually lists this book as a reference in its "Partnership Audit Technique Guide" (see chapter 3 - "Contribution of Property with Built-in Gain or Loss"). If the IRS says it is good, who am I to say otherwise?