Federal Income Taxation of Corporations and Stockholders in a Nutshell 7th

Federal Income Taxation of Corporations and Stockholders in a Nutshell  7th Author Karen Burke
ISBN-10 9781634593670
Year 2014-01-17
Pages 480
Language en
Publisher West Academic
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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.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen Burke
ISBN-10 9781683284352
Year 2016-12-24
Pages 463
Language en
Publisher West Academic
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under §§ 734(b), 743(b) and 755, and § 751(b) distributions.

Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell Author Douglas A. Kahn
ISBN-10 UCSC:32106019349064
Year 2007
Pages 231
Language en
Publisher West Academic Publishing
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The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, and (9) the taxation of an S corporation's passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.

Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell Author John K. McNulty
ISBN-10 031492700X
Year 2012
Pages 543
Language en
Publisher West Academic
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How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Federal Income Tax

Federal Income Tax Author Joseph Bankman
ISBN-10 9780735565333
Year 2008
Pages 587
Language en
Publisher Aspen Publishers Online
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Using the proven technique of the Examples & Explanations series, this comprehensive guide combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and provide them with practice in applying information to fact patterns. Thorough in its coverage, Examples & Explanations: Federal Income Tax, Fifth Edition, makes use of case, statutory, and regulatory analysis to provide students with a complete understanding of Federal Income Tax Law. Special attributes of this highly regarded paperback include: Compatibility with numerous casebooks - students can use this guide to supplement any tax casebook Clarity - clear and straightforward writing and logical organization style help to demystify a difficult and intimidating subject Lucid introductions that prepare students for the concepts that follow Numerous policy questions are interspersed throughout text Sample final examinations - the Exam Appendix includes eight actual law school exams with suggested answers With updated examples and explanations and added visual aids, the Fifth Edition offers: New material on IRC amendments made by recent statutes, including the Small Business and Work Opportunity Tax Act of 2007, the Tax Relief and Health Care Act of 2006, the Pension Protection Act of 2006, the Tax Increase Prevention and Reconciliation Act of 2005, the Gulf Opportunity Zone Act of 2005, the Katrina Emergency Tax Relief Act of 2005, and the Energy Policy Act of 2005. New material on recent income tax cases, including Murphy, Lattera, and O'Donnabhain Expanded coverage of various topics, including the alternative minimum tax, cancellation of indebtedness income, and the tax consequences of gambling and on-line games New material on policy topics, including the federal budget outlook Give your students the extra explanations they need: Examples & Explanations: Federal Income Tax, Fifth Edition, provides an excellent supplement for any casebook and will help students understand and apply difficult concepts.

Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla Watson
ISBN-10 1634599322
Year 2016-03-10
Pages
Language en
Publisher West Academic Publishing
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Fundamentals of Partnership Taxation

Fundamentals of Partnership Taxation Author Stephen A. Lind
ISBN-10 STANFORD:36105060361040
Year 1998
Pages 432
Language en
Publisher
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The Fifth Edition of Fundamentals of Partnership Taxation integrates all significant new developments, making a particular effort to adhere to their highly successful concept of providing "fundamentals" coverage for one of the most demanding courses in the law school curriculum.

Fundamentals of Business Enterprise Taxation

Fundamentals of Business Enterprise Taxation Author Stephen Schwarz
ISBN-10 1609300653
Year 2012
Pages 974
Language en
Publisher Foundation Press
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Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the fifth edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.

Introduction to Participatory Community Practice

Introduction to Participatory Community Practice Author Rinie Schenck
ISBN-10 1868886018
Year 2010
Pages 362
Language en
Publisher
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This uniquely illustrated handbook will find a wide audience, ranging from social work and community development students to beginning social service practitioners and micro-level development professionals working with communities, especially in the Southern African context. An experienced team of authors unpacks the definition that people-centered community practice is a change and management process. This process is facilitated with a community of people to take action to increasingly actualize their fundamental human needs to enhance the quality of their own lives and those of the wider community that they are part of. The book's assets/strengths-based approach to community practice is consistent with fundamental social work values. This approach ensures that even beginners would work with communities in a respectful way so that communities would not be imposed upon or disempowered in the process. Since the approach is strongly grounded in theory, this equips facilitators with the basic knowledge to approach any community and facilitate any potential project. The authors - as tertiary educators, researchers, and facilitators - have richly harvested from their engagement with students, colleagues, and communities to write this user-friendly textbook.

Federal Taxation Practice and Procedure 12th Edition

Federal Taxation Practice and Procedure  12th Edition Author Robert J. Misey
ISBN-10 0808041010
Year 2015-08-15
Pages 754
Language en
Publisher Cch
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Federal Taxation Practice and Procedure (12th Edition) provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This new 12th Edition reflects the latest statutory, regulatory and case developments along with changes in IRS operations and processes. Included right in place are special end-of-chapter problems for those using the book as a text or training tool. The authors continue the practice of carefully and concisely explaining the workings of the IRS, so that the reader gets a clear sense of how things work on a practical level. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. The Service's procedure in determining, reviewing, litigating and collecting tax deficiencies is described, and the roles of all the key groups within the IRS are covered. Also included are a discussion of related criminal investigations and the use of the IRS summons. The indirect method of proof is also covered. The book's helpful Appendix contains the key sections from the Statement of Procedural Rules adopted by the Treasury Department to govern the internal administration and functioning of the IRS. CONTENTS: The book reflects the substantial experience and resourcefulness of its authors in highly successful IRS pr

Natural Capitalism

Natural Capitalism Author Paul Hawken
ISBN-10 1853834610
Year 1999
Pages 396
Language en
Publisher Earthscan
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The first Industrial Revolution inaugurated 200 years of unparalleled material development for humankind. But the costs and the consequences are now everywhere evermore apparent: the living systems on which we depend are in retreat. Forests, topsoil, grasslands, wetlands, oceans, coral reefs, the atmosphere, aquifers, tundra and biodiversity are limiting factrs - the natural capital on which all economic activity depends. And they are all in decline. Add to that a doubling of the world's population and a halving of available per capita resources in the first 50 years of the 21st century and the inevitability of change is clear.This work offers forms of industry and commerce that can not only enhance enormously the wellbeing of the world's growing population, but will reverse the destruction and pollution of nature and restore the natural processes so vital to the future.The book introduces four central and interrelated strategies necessary to perpetuate abundance, avert scarcity and deliver a solid basis for social development. The first of these is: Radical Resource Productivity - getting two, four, or even ten times as much from the same quantities of materials and energy. A revolution in efficiency that provides the most immediate opportunities for businesses to grow and prosper.The second strategy is: Ecological Redesign - eliminating the very idea of waste by designing industrial systems on the model of ecological ones. Instead, for example, of digging merals out of the ground only to return them to landfill at the end of the product cycle, industrial processes will be designed to reuse materials constantly, in closed circles.The third strategy involves creating: A Service and Flow Economy - shifting from an economy of goods and purchases to one of service and flow, and redefining the relationship between producer and consumer. Affluence will no longer be measured by acquisition and quantity, but by the continuous receipt of quality, utility and performance.The final strategy is: Investing in Natural capital - reversing the worldwide ecosystem destruction to restore and expand the stocks of natural capital. If industrial systems are to supply an increasing flow of services in the future, the vital flow of services from living systems will have to be maintained or increased as well.

Legal research and writing

Legal research and writing Author David J. Smith
ISBN-10 0827363559
Year 1996
Pages 554
Language en
Publisher Delmar Pub
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A new book dealing with the fundamentals of legal writing and research. Each chapter focuses only on the essential skills needed for success in the paralegal field. Topics include primary law, secondary sources, computers and other technology, citation, legal analysis and more. The text first describes the tools needed to conduct legal research, then shows how they're applied. Review charts, concrete examples, paralegal practice situations, tips from practicing paralegals, and chapter review questions and problems are included.ALSO AVAILABLE INSTRUCTOR SUPPLEMENTS CALL CUSTOMER SUPPORT TO ORDER Instructor's Manual, ISBN: 0-8273-6356-7 Computerized Test Bank (1996), ISBN: 0-8273-7979-X