**Intact Gift Giving Condition book**
Partnership Taxation is a textbook designed for graduate tax students and advanced law and accounting students, as well as lawyers and accountants. To view or download the 2025 Supplement for this book, click here. It provides a thorough and sophisticated look at this important area of tax law for closely held businesses operating in the U.S. Classification, formation, operation, and liquidation of partnerships are covered, as are several important associated topics.