Black Letter Outline on Corporate Taxation


Author: Stephen Schwarz,Daniel Lathrope
Publisher: West Academic Publishing
ISBN: 9781634602877
Category:
Page: 406
View: 5101

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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Corporate and Partnership Taxation


Author: Stephen Schwarz,Daniel J. Lathrope
Publisher: West Academic Publishing
ISBN: 9780314277565
Category: Law
Page: 721
View: 9967

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This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships and limited liability companies, and includes numerous illustrative examples, self-test questions with answers, sample exams, and a chart with cross-references for each topic to all major corporate and partnership tax casebooks.

Principles of Corporate Taxation


Author: Douglas A. Kahn,Jeffrey H. Kahn,Terrence G. Perris
Publisher: West Academic Publishing
ISBN: 9780314184962
Category: Law
Page: 400
View: 7698

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The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Black Letter Outline on Partnership Taxation


Author: Stephen Schwarz,Brant Hellwig,Daniel Lathrope
Publisher: West Academic Publishing
ISBN: 9781634602921
Category:
Page: 283
View: 7277

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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Federal Corporate Taxation


Author: Howard E. Abrams,Richard L. Doernberg
Publisher: N.A
ISBN: 9781566626866
Category: Corporations
Page: 364
View: 9272

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Previous edition, 2nd, published in 1990.

Corporate Taxation

Examples and Explanations
Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 0735539677
Category: Business & Economics
Page: 529
View: 9715

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The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Federal Income Taxation of Corporations and Stockholders in a Nutshell


Author: Karen C. Burke
Publisher: N.A
ISBN: 9780314288226
Category: Law
Page: 480
View: 9401

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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Corporate Income Taxation


Author: N.A
Publisher: West Academic
ISBN: N.A
Category: Law
Page: 774
View: 1328

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The book will be a useful companion to a law student who is taking a course in this area. It can also serve as a course book that will provide students with an introduction to the subject as a prelude to applying the principles to a set of problems that the teacher can readily customize from the various examples in the book. The book is designed especially to meet the needs of law students who are studying this subject; and, to that end, every effort was made to make this complex topic comprehensible to a reader who is not yet conversant with the area. Law students taking a course in corporate taxation can use this book as a valuable supplement to their casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate. The aim of this work is to provide the reader with a comprehensive understanding of the field.

Corporations


Author: Robert W. Hamilton,Richard A. Booth
Publisher: West Academic
ISBN: 9780314257079
Category: Law
Page: 904
View: 358

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Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Advanced Introduction to International Tax Law


Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1781952329
Category: Law
Page: 136
View: 3109

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Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio

Internal Revenue Service Data Book, 2013


Author: Internal Revenue Service (U S )
Publisher: N.A
ISBN: 9780160923982
Category: Business & Economics
Page: 82
View: 9542

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Covers October 1, 2004 to September 30, 2005. Provides data on collecting Federal tax revenue, enforcing tax law, assisting taxpayers, managing the internal revenue system. Includes lists of key IRS officials, and an organizational chart of the IRS.

Exam Pro on Partnership Taxation


Author: Robert Wootton
Publisher: West Academic Publishing
ISBN: 9781634594943
Category:
Page: 563
View: 9001

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Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the exam questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzkerâe(tm)s LLM Tax Program have named him its outstanding tax professor seven times.

Dark Money

The Hidden History of the Billionaires Behind the Rise of the Radical Right
Author: Jane Mayer
Publisher: Anchor Books
ISBN: 0307947904
Category: History
Page: 547
View: 8739

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Why is America living in an age of profound economic inequality? Why, despite the desperate need to address climate change, have even modest environmental efforts been defeated again and again? Why have protections for employees been decimated? Why do hedge-fund billionaires pay a far lower tax rate than middle-class workers? --Publisher.

Black Letter Outline on Criminal Law


Author: Joshua Dressler
Publisher: West Academic Publishing
ISBN: 9781634591621
Category: Law
Page: 358
View: 2710

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Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Federal Estate and Gift Taxation in a Nutshell


Author: John K. McNulty
Publisher: N.A
ISBN: N.A
Category: Generation-skipping transfer tax
Page: 486
View: 9460

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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Born a Crime

Stories from a South African Childhood
Author: Trevor Noah
Publisher: Spiegel & Grau
ISBN: 0399588183
Category: Biography & Autobiography
Page: 304
View: 708

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#1 NEW YORK TIMES BESTSELLER • The compelling, inspiring, and comically sublime story of one man’s coming-of-age, set during the twilight of apartheid and the tumultuous days of freedom that followed NAMED ONE OF THE BEST BOOKS OF THE YEAR BY Michiko Kakutani, New York Times • Newsday • Esquire • NPR • Booklist Trevor Noah’s unlikely path from apartheid South Africa to the desk of The Daily Show began with a criminal act: his birth. Trevor was born to a white Swiss father and a black Xhosa mother at a time when such a union was punishable by five years in prison. Living proof of his parents’ indiscretion, Trevor was kept mostly indoors for the earliest years of his life, bound by the extreme and often absurd measures his mother took to hide him from a government that could, at any moment, steal him away. Finally liberated by the end of South Africa’s tyrannical white rule, Trevor and his mother set forth on a grand adventure, living openly and freely and embracing the opportunities won by a centuries-long struggle. Born a Crime is the story of a mischievous young boy who grows into a restless young man as he struggles to find himself in a world where he was never supposed to exist. It is also the story of that young man’s relationship with his fearless, rebellious, and fervently religious mother—his teammate, a woman determined to save her son from the cycle of poverty, violence, and abuse that would ultimately threaten her own life. The stories collected here are by turns hilarious, dramatic, and deeply affecting. Whether subsisting on caterpillars for dinner during hard times, being thrown from a moving car during an attempted kidnapping, or just trying to survive the life-and-death pitfalls of dating in high school, Trevor illuminates his curious world with an incisive wit and unflinching honesty. His stories weave together to form a moving and searingly funny portrait of a boy making his way through a damaged world in a dangerous time, armed only with a keen sense of humor and a mother’s unconventional, unconditional love. Praise for Born a Crime “[A] compelling new memoir . . . By turns alarming, sad and funny, [Trevor Noah’s] book provides a harrowing look, through the prism of Mr. Noah’s family, at life in South Africa under apartheid. . . . Born a Crime is not just an unnerving account of growing up in South Africa under apartheid, but a love letter to the author’s remarkable mother.”—Michiko Kakutani, The New York Times “[An] unforgettable memoir.”—Parade “What makes Born a Crime such a soul-nourishing pleasure, even with all its darker edges and perilous turns, is reading Noah recount in brisk, warmly conversational prose how he learned to negotiate his way through the bullying and ostracism. . . . What also helped was having a mother like Patricia Nombuyiselo Noah. . . . Consider Born a Crime another such gift to her—and an enormous gift to the rest of us.”—USA Today “[Noah] thrives with the help of his astonishingly fearless mother. . . . Their fierce bond makes this story soar.”—People “[Noah’s] electrifying memoir sparkles with funny stories . . . and his candid and compassionate essays deepen our perception of the complexities of race, gender, and class.”—Booklist (starred review) “A gritty memoir . . . studded with insight and provocative social criticism . . . with flashes of brilliant storytelling and acute observations.”—Kirkus Reviews

Klaus Vogel on double taxation conventions

a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice
Author: Klaus Vogel
Publisher: Kluwer Law Intl
ISBN: 9789065444479
Category: Business & Economics
Page: 1436
View: 5519

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Fundamentals of Partnership Taxation

Cases and Materials
Author: Stephen Schwarz,Stephen A. Lind,Daniel J. Lathrope
Publisher: Foundation Press
ISBN: 9781609300692
Category: Law
Page: 473
View: 1578

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The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers