The Logic of Subchapter K, a Conceptual Guide to the Taxation of Partnerships

Author: Laura Cunningham,Noel Cunningham

Publisher: West Academic Publishing

ISBN: 9781634604727


Page: 361

View: 5864


This course book 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.

Learning the Logic of Subchapter K

Problems and Assignments for a Course in the Taxation of Partnerships

Author: Laura E. Cunningham,Noël B. Cunningham

Publisher: West Academic

ISBN: 9780314198945

Category: Law

Page: 44

View: 7796


The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partners and Partnerships, is one of the most popular resources for students and practitioners trying to decipher the intricacies of partnership tax. With Learning the Logic of Subchapter K, the authors make available a complete set of problems for use in the classroom. Each problem contains assignments to the text as well as the Code and Regulations, and suggested additional reading.

Business Valuation and Federal Taxes

Procedure, Law and Perspective

Author: David Laro,Shannon P. Pratt

Publisher: John Wiley & Sons

ISBN: 1118023188

Category: Business & Economics

Page: 560

View: 8259


Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference source and an introductory text for legal and valuation training." —Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural—depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." —Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." —John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: Insightful perspectives of personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specifically valuations relating to business interests.

Business Valuation and Taxes

Procedure, Law, and Perspective

Author: David Laro,Shannon P. Pratt

Publisher: John Wiley & Sons

ISBN: 0471709956

Category: Business & Economics

Page: 576

View: 4390


Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.

Financial Valuation: Applications and Models, + Website

Author: James R. Hitchner

Publisher: John Wiley & Sons

ISBN: 1119286603

Category: Business & Economics

Page: 1296

View: 3862


"This new and updated edition presents a consensus view from 30 top valuations experts. It shows the appropriate and defensible way to prepare and present business valuations with a strong emphasis on applications and models"--

Taxes Made Simple

Income Taxes Explained in 100 Pages Or Less

Author: Mike Piper

Publisher: N.A

ISBN: 9780997946543

Category: Business & Economics

Page: 122

View: 534


Find all of the following, explained in plain-English with no legal jargon: The difference between deductions and credits Itemized deductions vs. the standard deduction Several money-saving deductions and credits and how to make sure you qualify for them How to calculate your refund How to know which tax forms to fill out State income taxes Alternative Minimum Tax (AMT) Capital Gains and Losses

The Genre of Trolls

The Case of a Finland-Swedish Folk Belief Tradition

Author: Camilla Asplund Ingemark

Publisher: N.A

ISBN: 9789517652223

Category: Folklore

Page: 320

View: 724


Small Business and Entrepreneurship

Author: Paul Burns,Jim Dewhurst

Publisher: Macmillan International Higher Education

ISBN: 1349249114

Category: Small business

Page: 333

View: 8883


Extensively revised for the second edition, this popular text deals with the problems and issues facing entrepreneurs and small business in the modern era.

Antitrust Analysis

Problems, Text, and Cases

Author: Phillip Areeda,Louis Kaplow,Aaron S. Edlin

Publisher: Wolters Kluwer Law and Business

ISBN: 9781454824992

Category: Law

Page: 1022

View: 8584


The Seventh Edition incorporates the latest Supreme Court and Circuit Court cases, legal changes, and developments in the law. A revised section on distributional restraints takes account of Leegin, and an updated chapter explores 2010 Merger Guidelines. Many important contemporary discussions have been updated, such as improved intellectual property, market definition, and collusion.

(Re)Constructing Memory: Textbooks, Identity, Nation, and State

Author: James H. Williams,Wendy D. Bokhorst-Heng

Publisher: Springer

ISBN: 9463005099

Category: Education

Page: 380

View: 6131


This book engages readers in thirteen conversations presented by authors from around the world regarding the role that textbooks play in helping readers imagine membership in the nation. Authors’ voices come from a variety of contexts – some historical, some contemporary, some providing analyses over time. But they all consider the changing portrayal of diversity, belonging and exclusion in multiethnic and diverse societies where silenced, invisible, marginalized members have struggled to make their voices heard and to have their identities incorporated into the national narrative. The authors discuss portrayals of past exclusions around religion, ethnicity, sexual orientation, as they look at the shifting boundaries of insider and outsider. This book is thus about “who we are” not only demographically, but also in terms of the past, especially how and whether we teach discredited pasts through textbooks. The concluding chapters provides ways forward in thinking about what can be done to promote curricula that are more inclusive, critical and positively bonding, in increasingly larger and more inclusive contexts.

The Professional Identity of Teacher Educators

Career on the Cusp?

Author: Ronnie Davey

Publisher: Routledge

ISBN: 0415536405


Page: 196

View: 2361


"The Professional Identity of Teacher Educators offers a contemporary study of teacher education in a period of huge international, institutional and professional change. The book explores the experiences, understandings, and beliefs that guide the professional practices of teacher educators, and paints a picture of a profession that offers huge rewards, alongside challenges and frustrations. What are the responsibilities of the job and how does it re-shape the professional identity of those who do it, day in, day out? Drawing on the findings of a phenomenological study of the professional self-image and identities of pre-service teacher educators, this book provides an account of how a number of teacher educators have come to terms with their own identities as professionals at a time of considerable institutional turmoil. Moving beyond these individual stories, broader theoretical issues are also addressed: are there some distinctive but common elements that might distinguish the professional identity of the particular group we call teacher educators; and if there are, what might those characteristics be? Included in the book: - identity and professional identity in teaching and teacher education - investigating a professional identity - the process of becoming a teacher educator - teacher educators' self-image - teacher educators as a community of practice. Ronnie Davey provides a unique and compelling report on cutting edge teacher education research, encapsulating the major issues associated with being a teacher educator, and how that influences and shapes teacher educators' identity. This book will be invaluable reading for teacher educators and researchers with an interest in professional identity and teaching in Higher Education"--

Human Rights from a Third World Perspective

Critique, History and International Law

Author: José-Manuel Barreto

Publisher: Cambridge Scholars Publishing

ISBN: 1443866458

Category: Philosophy

Page: 460

View: 9577


Globalization, interdisciplinarity, and the critique of the Eurocentric canon are transforming the theory and practice of human rights. This collection takes up the point of view of the colonized in order to unsettle and supplement the conventional understanding of human rights. Putting together insights coming from Decolonial Thinking, the Third World Approach to International Law (TWAIL), Radical Black Theory and Subaltern Studies, the authors construct a new history and theory of human rights, and a more comprehensive understanding of international human rights law in the background of modern colonialism and the struggle for global justice. An exercise of dialogical and interdisciplinary thinking, this collection of articles by leading scholars puts into conversation important areas of research on human rights, namely philosophy or theory of human rights, history, and constitutional and international law. This book combines critical consciousness and moral sensibility, and offers methods of interpretation or hermeneutical strategies to advance the project of decolonizing human rights, a veritable tool-box to create new Third-World discourses of human rights.


Cultural Politics in Italy, 1943-46 : Benedetto Croce and the Liberals, Carlo Levi and the "actionists"

Author: David Ward

Publisher: Fairleigh Dickinson Univ Press

ISBN: 9780838636763

Category: History

Page: 244

View: 5553


"This book is an in-depth analysis of three of the most crucial years in twentieth-century Italian history, the years 1943-46. After more than two decades of a Fascist regime and a disastrous war experience during which Italy changed sides, these years saw the laying of the political and cultural foundations for what has since become known as Italy's First Republic. Drawing on texts from the literature, film, journalism, and political debate of the period, Antifascisms offers a thorough survey of the personalities and positions that informed the decisions taken in this crucial phase of modern Italian history."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved

Homeland Security Threats, Countermeasures, and Privacy Issues

Author: Giorgio Franceschetti,Marina Grossi

Publisher: Artech House

ISBN: 1608071065

Category: Technology & Engineering

Page: 290

View: 5275


This timely book offers you a solid understanding of the critical facets of homeland security, including threats, countermeasures, and privacy. You find important discussions on how to overcome challenges in today's information systems and how to analyze emerging phenomena in large complex systems. The book offers detailed guidance on the model-based design of trustworthy health information systems. Moreover, you get an in-depth overview of the detection, identification, and track of dangerous materials. This comprehensive resource also explores urban defense using mobile sensor platforms, focusing on both surveillance and protection. Supported with nearly 100 illustrations, Homeland Security Facets includes detailed case studies and real-world examples.