Selected Income Tax Sections

Federal Transfer Taxes Code and Regulations 2016 With Klein Map
Author: Kevin Yamamoto
Publisher: Foundation Press
ISBN: 9781634605861
Page: 959
View: 9263

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This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2016 edition includes code changes made by the Protecting Americans From Tax Hikes Act of 2015 and regulation changes up through March 25, 2016.

Federal Taxation of Wealth Transfers

Cases and Problems
Author: Stephanie J. Willbanks
Publisher: Wolters Kluwer Law & Business
ISBN: 1454874716
Category: Law
Page: 600
View: 1785

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With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.

Taxation of Individual Income

Author: J. MARTIN. BURKE,Michael K. Friel
Publisher: N.A
ISBN: 9781531008727
Page: 1180
View: 4033

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The twelfth edition of Taxation of Individual Income approaches the study of individual income tax through the problem method. The text is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools.

Federal Income Taxation of Partnerships and S Corporations

Author: Paul R. McDaniel,Martin J. McMahon,Daniel L. Simmons
Publisher: Foundation Press
ISBN: 9781609301729
Category: Law
Page: 531
View: 9382

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This book explores the technical and policy issues associated with partnership and S corporation taxation. It is adaptable for use in 2-, 3-, or 4-credit hour courses at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 5th Edition encompasses recent statutory and regulatory changes and discusses significant decisions affecting federal income taxation of partnerships and S corporations.

Federal Income Taxation of Corporations, 3d, 2010 Supplement

Author: Paul R. McDaniel,Martin J. McMahon, Jr.,Daniel L. Simmons
Publisher: Foundation Press
ISBN: 9781599418162
Category: Law
Page: 50
View: 4831

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This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of corporations.

The Global Competitiveness Report 2004-2005

Author: Michael E. Porter,Klaus Schwab,Xavier Sala-I-Martin,Augusto Lopez-Claros
Publisher: Palgrave Macmillan
ISBN: 9781403949134
Category: Business & Economics
Page: 624
View: 2110

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The World Economic Forum's annual Global Competitiveness Report evaluates the potential for sustained economic growth of over 100 economies and ranks them accordingly. Since it first release in 1979, the Report has become the most authoritative and comprehensive study of its type. The 2004-2005 Report Contains: *Detailed country competitiveness provides of 104 economies *Data tables for survey and hard data variable ranking profiled economies *Complementary global rankings: the Growth Competitiveness Index (GCI) and the Business Competitiveness Index (BCI), measuring growth and productivity respectively *Exclusive Data from the Executive Onion Survey, with over 8,700 responses from business leaders worldwide. Produced in collaboration with a distinguished group of international scholars and a global network of over 100 leading national research institutes and business organizations, the Report also showcases the latest thinking and research on issues of immediate relevance for business leaders and policy-makers.

Communicating Risks and Benefits

An Evidence Based User's Guide
Author: Baruch Fischhoff
Publisher: Government Printing Office
ISBN: 9780160901799
Category: Health & Fitness
Page: 240
View: 3410

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Effective risk communication is essential to the well-being of any organization and those people who depend on it. Ineffective communication can cost lives, money and reputations. Communicating Risks and Benefits: An Evidence-Based User’s Guide provides the scientific foundations for effective communications. The book authoritatively summarizes the relevant research, draws out its implications for communication design, and provides practical ways to evaluate and improve communications for any decision involving risks and benefits. Topics include the communication of quantitative information and warnings, the roles of emotion and the news media, the effects of age and literacy, and tests of how well communications meet the organization’s goals. The guide will help users in any organization, with any budget, to make the science of their communications as sound as the science that they are communicating.

Labor law

selected statutes, forms, and agreements
Author: Michael C. Harper,Samuel Estreicher
Publisher: Aspen Publishers
ISBN: 9780316325103
Category: Law
Page: 398
View: 5971

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American Courts Explained

A Detailed Introduction to the Legal Process Using Real Cases
Author: Gregory Mitchell,David Klein
Publisher: West Academic Publishing
ISBN: 9781634598798
Page: N.A
View: 9178

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American Courts Explained (?ACE?) takes students on a detailed tour of American courts by following two real cases?one criminal, one civil?from the events that gave rise to them, through pre-trial proceedings, jury trials, and appeals. Along the way there are stops in state and federal trial and appellate courts, as well as the U.S. Supreme Court. ACE introduces readers to major debates relating to the courts: How "political" are judges? How well do different methods of selecting judges work? Do ordinary people have adequate access to lawyers? Should we trust jurors to decide complex and emotional cases? But it presents these debates in the context of actual cases so that readers can see why these debates matter to the parties, lawyers, judges, and jurors. The conviction behind this approach is that students learn best when engaged by vivid, interesting cases with details that make abstract debates and difficult legal concepts meaningful and easier to understand. By the end of ACE, readers will find that the judicial process has been demystified. They will have a firm understanding of what litigants, lawyers and judges do, will understand the structure and procedure of American civil and criminal courts, will see the purposes served by judicial rules and procedures, and will see what effect these rules, and procedures have on the outcomes of cases. Readers will have acquired the knowledge needed to critically evaluate the legal institutions we have and proposals for changing them. ACE can serve as a stand-alone text or as a supplement to a textbook that takes a more thematic and less detailed approach to the American judicial process. An accompanying website provides teachers and students with the many legal documents discussed in ACE. These materials may be used for extended study of topics, for class exercises or assignments, or just to provide more detail on the many legal procedures and concepts discussed in ACE. ACE will give students contemplating law school or a career in criminal justice a realistic understanding of what those careers would involve and a head start on the deeper study of American courts required for those career paths.

Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation

Special Report of the Intergovernmental Panel on Climate Change
Author: Christopher B. Field,Vicente Barros,Thomas F. Stocker,Qin Dahe
Publisher: Cambridge University Press
ISBN: 1107380103
Category: Science
Page: N.A
View: 6066

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This Intergovernmental Panel on Climate Change Special Report (IPCC-SREX) explores the challenge of understanding and managing the risks of climate extremes to advance climate change adaptation. Extreme weather and climate events, interacting with exposed and vulnerable human and natural systems, can lead to disasters. Changes in the frequency and severity of the physical events affect disaster risk, but so do the spatially diverse and temporally dynamic patterns of exposure and vulnerability. Some types of extreme weather and climate events have increased in frequency or magnitude, but populations and assets at risk have also increased, with consequences for disaster risk. Opportunities for managing risks of weather- and climate-related disasters exist or can be developed at any scale, local to international. Prepared following strict IPCC procedures, SREX is an invaluable assessment for anyone interested in climate extremes, environmental disasters and adaptation to climate change, including policymakers, the private sector and academic researchers.

Federal Criminal Law and Its Enforcement

Author: Norman Abrams,Sara S. Beale,Susan Klein
Publisher: West Academic Publishing
ISBN: 9781628100105
Category: Law
Page: 1802
View: 2024

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The Sixth Edition is an entire reworking of this classic casebook. Beyond its traditional role in teaching a broad-gauge federal criminal law course, the book is well suited for use in white collar crime courses or seminars. For example, the fraud materials focus on business practices uncovered in the current economic meltdown. New chapters and new sections include Corporate Criminal Liability (new chapter 9), the Foreign Corrupt Practices Act (chapter 5, section E), Plea Bargaining after Lafler and Frye (chapter 17 Part B), corporate plea, cooperation, and deferred-prosecution agreements (chapter 17, Section C), and general defenses to federal criminal liability (chapter 8, Section E). All chapters have been substantially revamped, reflecting recent Supreme Court rulings, new case law and statutory changes in the areas of mail fraud, obstruction, money laundering, terrorism, and weapons offense, and death penalty enhancements for Controlled Substance Act violations.

Firm Innovation and Productivity in Latin America and the Caribbean

The Engine of Economic Development
Author: Inter-American Development Bank,Matteo Grazzi,Carlo Pietrobelli
Publisher: Springer
ISBN: 1349581518
Category: Business & Economics
Page: 346
View: 2716

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This volume uses the study of firm dynamics to investigate the factors preventing faster productivity growth in Latin America and the Caribbean, pushing past the limits of traditional macroeconomic analyses. Each chapter is dedicated to an examination of a different factor affecting firm productivity - innovation, ICT usage, on-the-job-training, firm age, access to credit, and international linkages - highlighting the differences in firm characteristics, behaviors, and strategies. By showcasing this remarkable heterogeneity, this collection challenges regional policymakers to look beyond one-size-fits-all solutions and create balanced policy mixes tailored to distinct firm needs. This book is open access under a CC BY-NC-ND 3.0 IGO license.

Federal Criminal Law and Its Enforcement, 6th

2017 Supplement
Author: Norman Abrams,Sara Sun Beale,Susan Klein
Publisher: West Academic Publishing
ISBN: 9781640202320
Page: 117
View: 1965

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The authors have added excerpts of recent Supreme Court cases, including, in the area of corruption--McDonnell, Ocasio, and Taylor; firearms offenses--Voisine, Dean, Mathis, Johnson, Welch, Beckles, and Caetano; RICO--RJR Nabisco, Inc.; plea bargaining--Turner and Lee; and forfeiture laws--Luis and Honeycutt. Moreover, the authors expanded the chapter on Drug Offense Enforcement by including the Controlled Substance Analogue Enforcement Act, and offering Attorney General Sessions' May 10, 2017 modification of the Department of Justice's Charging and Sentencing Policy, which reverses former AG Holder's attempt to decrease penalties for drug offenses. The Corporate Criminal Liability chapter now includes a discussion of the 2015 Yates Memorandum requirement that individual directors and managers should generally be charged along with their corporations, as well as an analysis of whether this policy has actually been implemented. They have added a brief description of the grounds for deportation in our civil immigration system, often based upon conviction of a criminal offense.

Business Organization and Finance

Legal and Economic Principles
Author: William A. Klein,John C. Coffee,Frank Partnoy
Publisher: Foundation Press
ISBN: 9781599414492
Category: Law
Page: 476
View: 5536

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Klein, Coffee, and Partnoy's Business Organization and Finance, Legal and Economic Principles, 11th explains the basic economic elements and legal principles of business organization and finance. It is the best additional resource to assign to students for background. It distills in a straightforward and accessible way the essential elements of these often complex topics and explains the basic economic elements and legal principles of business organization and finance with concise, conceptual overviews. It contains a detailed introduction outlining the essential functions of corporate law. It contains an invaluable new section covering recent developments in financial markets, the financial crisis, the role of derivatives and financial complexity in the modern corporation to give students background on modern financial issues. An authoritative introduction to the law, the Foundation Press Concepts and Insights Series offers law students concise, conceptual overviews of important areas of law, as written by leading scholars. Students reap the benefit of the authors' expert opinions, insight, and experience, with illustrative case studies, case notes, and examples. The paperback texts also contain thought-provoking questions designed to generate classroom discussion and hone students' legal reasoning.

The New Eugenics

Selective Breeding in an Era of Reproductive Technologies
Author: Judith Daar
Publisher: Yale University Press
ISBN: 030013715X
Category: Law
Page: 288
View: 4752

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A provocative examination of how unequal access to reproductive technology replays the sins of the eugenics movement Eugenics, the effort to improve the human species by inhibiting reproduction of "inferior" genetic strains, ultimately came to be regarded as the great shame of the Progressive movement. Judith Daar, a prominent expert on the intersection of law and medicine, argues that current attitudes toward the potential users of modern assisted reproductive technologies threaten to replicate eugenics' same discriminatory practices. In this book, Daar asserts how barriers that block certain people's access to reproductive technologies are often founded on biases rooted in notions of class, race, and marital status. As a result, poor, minority, unmarried, disabled, and LGBT individuals are denied technologies available to well-off nonminority heterosexual applicants. An original argument on a highly emotional and important issue, this work offers a surprising departure from more familiar arguments on the issue as it warns physicians, government agencies, and the general public against repeating the mistakes of the past.

Childlessness in Europe: Contexts, Causes, and Consequences

Author: Michaela Kreyenfeld,Dirk Konietzka
Publisher: Springer
ISBN: 3319446673
Category: Social Science
Page: 370
View: 7026

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This book is published open access under a CC BY 4.0 license. This open access book provides an overview of childlessness throughout Europe. It offers a collection of papers written by leading demographers and sociologists that examine contexts, causes, and consequences of childlessness in countries throughout the region.The book features data from all over Europe. It specifically highlights patterns of childlessness in Germany, France, the United Kingdom, Finland, Sweden, Austria and Switzerland. An additional chapter on childlessness in the United States puts the European experience in perspective. The book offers readers such insights as the determinants of lifelong childlessness, whether governments can and should counteract increasing childlessness, how the phenomenon differs across social strata and the role economic uncertainties play. In addition, the book also examines life course dynamics and biographical patterns, assisted reproduction as well as the consequences of childlessness. Childlessness has been increasing rapidly in most European countries in recent decades. This book offers readers expert analysis into this issue from leading experts in the field of family behavior. From causes to consequences, it explores the many facets of childlessness throughout Europe to present a comprehensive portrait of this important demographic and sociological trend.

Ours to Hack and to Own

The Rise of Platform Cooperativism, a New Vision for the Future of Work and a Fairer Internet
Author: Trebor Scholz,Nathan Schneider
Publisher: Or Books
ISBN: 9781944869335
Category: Business & Economics
Page: 252
View: 5864

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With the rollback of net neutrality, platform cooperativism becomes even more pressing: In one volume, some of the most cogent thinkers and doers on the subject of the cooptation of the Internet, and how we can resist and reverse the process.

Global Report on Trafficking in Persons 2016

Author: United Nations
Publisher: UN
ISBN: 9789211303391
Page: 430
View: 7169

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The UNODC Global Report on Trafficking in Persons 2016 is the third of its kind mandated by the United Nations General Assembly. In July 2010, the UNGA adopted the Global Plan of Action to Combat Trafficking in Persons. The Report covers and provides an overview of patterns and flows of trafficking in persons at the global, regional and national levels, based on trafficking cases detected mainly between 2012 and 2014. It looks at links between trafficking in persons, migration and conflict, and how refugees may be particularly vulnerable to being trafficked. The worldwide response to trafficking in persons, particularly in terms of criminalization and prosecution of trafficking crimes, is also a focus of this edition of the Global Report. Also included are the Country Profiles.