The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

Author: Jeffrey L. Kwall

Publisher: N.A

ISBN: 9781587785597

Category: Law

Page: 786

View: 1154

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This casebook provides detailed information on taxation of corporations, partnerships, limited liability, and other owners. The casebook is a compilation related major statutes. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

Business Planning

Closely Held Enterprises

Author: Dwight Drake

Publisher: West Academic Publishing

ISBN: 9781640209701

Category:

Page: 783

View: 2884

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The Fifth Edition of this legal guide to business planning builds on foundational business discussions by highlighting and explaining the planning implications of recent, unprecedented pro-business changes that have caused the small business optimism index to skyrocket to record-breaking levels. These changes include those arising from the Tax Cuts and Jobs Act of 2017, The Protecting Americans from Tax Hikes Act of 2015, recent SEC rulings and more. As explained in this new edition, these changes significantly impact many core planning challenges, including: choice-of-entity planning capital-raising challenges entity conversions buying and selling a business co-owner planning business transitions to the next-generation executive compensation business life insurance planning wealth diversification strategies and more.

Federal Income Taxation of Corporations

Author: Martin J. McMahon,Daniel L. Simmons,Paul R. McDaniel

Publisher: Foundation Press

ISBN: 9781609301897

Category: Law

Page: 873

View: 655

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The Fourth Edition explores both the technical and policy issues associated with taxation of passthrough entities and is designed to be useful regardless of the individual instructor's teaching method. It is adaptable for use in either 2-, 3- or 4-credit hour course dealing with corporate taxation at either the J.D. or LL.M. level, while presenting selected in-depth coverage of advanced issues. Arrangement of both the subdivisions within the chapters and detailed Illustrative Material following the principal cases facilitates assignment of selected portions of the material on any particular topic to suit the individual instructor's choice of method and scope of coverage. Within each section, the book moves from the straight-forward to the more complex rules associated with the topic. Materials on acquisitions and reorganizations are organized to facilitate selective coverage in survey courses.

Fundamentals of Federal Estate, Gift, and Generation-skipping Taxes

Cases and Materials

Author: Anne-marie Rhodes

Publisher: West Academic Publishing

ISBN: 9781634607629

Category:

Page: N.A

View: 543

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The goal of this casebook is to present transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough. The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory. Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients. The casebook is accompanied by a Teacher's Manual.

Lawyers as Leaders

Author: Deborah L. Rhode

Publisher: Oxford University Press

ISBN: 0199896224

Category: Law

Page: 300

View: 9887

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Why do we look to lawyers to lead, and why do so many of them prove to be so untrustworthy and unprepared? In Lawyers as Leaders, eminent law professor Deborah Rhode not only answers these questions but crafts an essential manual for attorneys who need to develop better leadership skills.

The Logic of Subchapter K

A Conceptual Guide to the Taxation of Partnerships

Author: Laura E. Cunningham,Noël B. Cunningham

Publisher: West Academic

ISBN: 9780314199850

Category: Law

Page: 263

View: 4814

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This product is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

Food, Farming, and Sustainability

Readings in Agricultural Law

Author: Susan A. Schneider

Publisher: N.A

ISBN: 9781611636390

Category:

Page: 776

View: 2911

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Food, Farming, and Sustainability provides a survey of the unique network of laws that apply to agriculture, framed in the context of society¿s need for a sustainable, resilient food supply. Traditionally, agriculture has been favored in the law with exemptions, exceptions, and special rules that reflect the unique character of agricultural production. This book examines this special treatment, exploring its origin and its impact. The new edition provides updates to each of the prior chapters, incorporates new census data on agriculture in the U.S., explores the 2014 Farm Bill, and examines new developments in agricultural biotechnology law. It is an expanded edition that includes a new chapter on food safety and agricultural production and incorporates new readings on climate change and agriculture. The book continues its theme of providing a mix of readings in law and policy, using current events to highlight the challenges facing society in balancing social, political, economic, and environmental concerns. From its initial discussion of ''agricultural exceptionalism'' and industrial scale production to its concluding remarks on the future of our food system, this book is certain to provoke thoughtful discussion.

Picturing Corporate Practice

Author: Jay Mitchell

Publisher: West Academic Publishing

ISBN: 9781634604642

Category:

Page: 200

View: 3410

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Picturing Corporate Practice is intended for law students interested in corporate and transactional work and for lawyers new to the practice. The book includes a brief overview of corporate practice and chapters focused on advice development, transaction planning and management, legal documents, board meetings, litigation (from a corporate perspective), SEC filings, corporate pro bono, and client service. The book features a user-friendly design, informal writing style, and over 50 diagrams, timelines, and other graphics. It includes considerable vocabulary, how-things-work information, and practical suggestions for the new lawyer. In addition, the book offers ideas for using visual approaches in dealing with problems, plans, and documents across the practice. The author is a Stanford Law School professor who practiced for many years as a senior in-house lawyer and law firm partner before joining Stanford to develop and direct its transactional clinic.

Taxation of S Corporations in a Nutshell

Author: Douglas Kahn,Terrence Perris

Publisher: West Academic Publishing

ISBN: 9781683282204

Category:

Page: 251

View: 9197

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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.

The Law of Debtors and Creditors

Author: David Gray Carlson

Publisher: Vandeplas Pub.

ISBN: 9781600421266

Category: Law

Page: 380

View: 3182

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The Law of Debtors and Creditors is a new case book for a three-unit law school course focusing on the basic principles of American debtor-creditor law. The book focuses on the law of execution on money judgments, using New York law as a paradigm. It also thoroughly covers fraudulent conveyance law, as it exists under state law and under bankruptcy in general. The book also explores the basic principles of chapter 7 liquidation, as well as a thorough review of the avoidance powers granted to a bankruptcy trustee under the Bankruptcy Code. Excluded from this volume is coverage of issues unique to consumer bankruptcy, on which the author has published a separate case book with Vandeplas Publishing, LLC. About the author: David Gray Carlson is Professor of Law at the Benjamin N. Cardozo School of law. He is the author of a treatise on secured credit in bankruptcy and of over sixty law review articles on various aspects of bankruptcy and debtor-creditor law. Many of these articles have involved procedural and constitutional issues connected with the enforcement of money judgments obtained in state and federal courts and issues involving fraudulent conveyance and voidable preference law, all of which are implicated in the current volume. He has taught a basic debtor-creditor course for over 25 years. Besides teaching at Cardozo Law School, Carlson has taught at the George Washington School of Law, the, University of Miami Law School, the University of Michigan Law School, Washington & Lee School of Law, and the Interdisciplinary Institute at Herzlya, Israel.

Practical Guide to Real Estate Taxation

Author: David F. Windish

Publisher: CCH

ISBN: 9780808017004

Category: Business & Economics

Page: 666

View: 7520

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Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.Real Estate Taxation begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations.The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An indepth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

Accounting and Finance for Lawyers in a Nutshell

Author: Charles Meyer

Publisher: West Academic Publishing

ISBN: 9781634608510

Category:

Page: 561

View: 7584

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This product provides a well-rounded summary of the relevant accounting areas from basic financial statements to complex earnings-per-share ratios and corporate finance and valuation. Learn how to recognize revenue, expenses, assets, and liabilities. It reviews accounting principles for many different areas, including acquisitions, investments, long-term debt, leases, stocks, and partnerships. It also discusses recent developments such as adoption of new requirements to place most operating leases on the lessee's balance sheet, a new principles based approach to accounting for revenue, refinements in the accounting for stock options, and revised rules for applying the lower of cost or market rule to inventory.

Taxation and Business Planning for Real Estate Transactions

Author: Bradley T. Borden

Publisher: LexisNexis

ISBN: 0327176709

Category: Law

Page: 796

View: 573

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This first edition of Taxation and Business Planning for Real Estate Transactions, a new addition to the LexisNexis Graduate Tax Series, uses a single, complex problem to replicate a real estate tax practice. Like all books in the Graduate Tax Series, Taxation and Business Planning for Real Estate Transactions was designed from the ground-up with the needs of graduate tax faculty and students in mind. The book emphasizes complex, practice-oriented problems to develop the skills of careful analysis of the Internal Revenue Code and regulations.

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: 4532

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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

Taxes and Business Strategy

Author: Myron S. Scholes,Mark A. Wolfson,Merle M. Erickson,Michelle L. Hanlon,Edward L. Maydew,Terrence J. Shevlin

Publisher: N.A

ISBN: 9781292065571

Category:

Page: 528

View: 2184

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For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.

The Indigo Book

Author: Christopher Jon Sprigman

Publisher: Lulu.com

ISBN: 1892628023

Category: Citation of legal authorities

Page: 201

View: 8547

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This public domain book is an open and compatible implementation of the Uniform System of Citation.