Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: N.A

ISBN: 9780314288226

Category: Law

Page: 480

View: 2548

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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 Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: West Group

ISBN: N.A

Category: Corporations

Page: 379

View: 2605

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Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Author: Karen Burke

Publisher: West Academic Publishing

ISBN: 9781634607124

Category:

Page: 463

View: 9842

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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.

International Taxation in a Nutshell

Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551

Category:

Page: 676

View: 944

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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

Tax Procedure and Tax Fraud in a Nutshell

Author: Camilla Watson

Publisher: West Academic Publishing

ISBN: 9781634599320

Category:

Page: N.A

View: 3903

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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.

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: 2867

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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.

Taxation of S Corporations in a Nutshell

Author: Douglas Kahn,Terrence Perris

Publisher: West Academic Publishing

ISBN: 9781683282204

Category:

Page: 251

View: 3648

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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 Corporate Taxation

Author: Howard E. Abrams,Richard L. Doernberg

Publisher: N.A

ISBN: 9781566626866

Category: Corporations

Page: 364

View: 4912

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Previous edition, 2nd, published in 1990.

The Law of Tax-exempt Organizations in a Nutshell

Author: Scott A. Taylor

Publisher: West Academic Publishing

ISBN: 9780314262349

Category: Law

Page: 319

View: 2623

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This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this nutshell will be a valuable introduction to nonprofit professionals needing a concise overview of the legal problems that nonprofit organizations routinely face.

Tax Procedure and Tax Fraud in a Nutshell

Author: Camilla E. Watson

Publisher: West Group

ISBN: 9780314146465

Category: Law

Page: 431

View: 4570

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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; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Corporate Taxation

Examples and Explanations

Author: Cheryl D. Block

Publisher: Aspen Publishers Online

ISBN: 0735539677

Category: Business & Economics

Page: 529

View: 7868

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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.

Corporate Taxation

Author: George K. Yin,Karen C. Burke

Publisher: Wolters Kluwer Law & Business

ISBN: 145486074X

Category: Law

Page: 624

View: 7639

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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell

Author: Grayson M. P. McCouch

Publisher: N.A

ISBN: 9781634603096

Category: Decedents' estates

Page: 435

View: 5952

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This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.

State and Local Taxation and Finance in a Nutshell

Author: M. David Gelfand,Joel A. Mintz,Peter W. Salsich

Publisher: West Academic

ISBN: 9780314183873

Category: Law

Page: 347

View: 1711

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This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."

Federal Income Taxation of Individuals in a Nutshell

Author: John K. McNulty,Daniel J. Lathrope

Publisher: West Academic

ISBN: 9780314927002

Category: Law

Page: 543

View: 4674

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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.

International Project Finance in a Nutshell

Author: John M. Niehuss

Publisher: West Academic Publishing

ISBN: 9781628101348

Category: Construction contracts

Page: 526

View: 2327

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The book provides a basic introduction to the legal and financial issues that arise at each stage of a project finance transaction. It contains a comprehensive overview of the concept of project finance and includes extensive coverage of the overall legal structure of a project and the key clauses in project and financial documents. It also has chapters on project preparation, procurement, sources of finance and other financial and credit support issues, restructuring, and investment dispute settlement. The Second Edition has been substantially revised and includes new chapters and material on: the application of project finance techniques to the funding of public-private partnerships, infrastructure, and the oil and gas sector; the impact of the 2008 financial crisis on project financing; offtake contracts; and recent dispute settlement developments. The book also features useful checklists for risk analysis, due diligence, concession and loan agreement terms, credit support, tax and accounting issues, and evaluation of sources of finance.

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: 646

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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

Aramis, or, The love of technology

Author: Bruno Latour

Publisher: Harvard Univ Pr

ISBN: N.A

Category: History

Page: 314

View: 9493

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Bruno Latour has written a unique and wonderful tale of a technological dream gone wrong. As the young engineer and professor follow Aramis' trail--conducting interviews, analyzing documents, assessing the evidence--perspectives keep shifting: the truth is revealed as multilayered, unascertainable, comprising an array of possibilities worthy of Rashomon. The reader is eventually led to see the project from the point of view of Aramis, and along the way gains insight into the relationship between human beings and their technological creations. This charming and profound book, part novel and part sociological study, is Latour at his thought-provoking best.