Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships (American Casebook Series)

This book is a good addition to whatever partnership book that you're using. For me, most tax books are hard to understand and I try to buy books that simplify it for me, then I dive into the deep stuff. This is by no means a comprehensive book. I frequently read this book, reference the Partnership in a Nutshell book for more clarification, and then reference the Code/Regs. By the time I do that, the Code/Regs are crystal clear.

Ms. Cunningham does a terrific job of succinctly summarizing the concepts and cutting through some of the complexity of this section of the Internal Revenue Code.

This little book was passed on to me by a friend a few years ago. The 3rd eddition is even better. Anyone who is interested in Partnership taxation should start their studies with this with its clear explinations and examples.

Marty Burbank, JD, LLM

If you've been reading your partnership tax textbook scratching your head and wondering where they got this number or that number, this book will be an immense help as you go through the rules and try to understand them. The Logic of Subchapter K goes through the subject matter in a very organized and well-presented fashion that makes it much easier to tackle. I am currently an L.L.M. student in Taxation, and I've found that, in combination with a textbook and lectures, this book makes it possible to not just memorize the rules but to actually understand and be able to apply them. Great book.

Update: got an A in the class!

An absolute must for any tax professional working with partnerships. Like the title indicates, it is very logical and gives an overview of the complex details before diving into the details.