Federal Income Taxation of Partners and Partnerships in a Nutshell


Author: Karen C. Burke
Publisher: West Academic
ISBN: 9780314158796
Category: Law
Page: 398
View: 9404
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Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.

Federal Income Taxation of Partners and Partnerships in a Nutshell


Author: Karen Burke
Publisher: West Academic Publishing
ISBN: 9781634607124
Category:
Page: 463
View: 9309
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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: 8089
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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.

Mastering Partnership Taxation


Author: Stuart Lazar
Publisher: N.A
ISBN: 9781594608650
Category: Law
Page: 321
View: 9834
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Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered.Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.This book is part of the Carolina Academic Press Mastering Series edited by Russell L. Weaver, University of Louisville School of Law.

Understanding Partnership and LLC Taxation


Author: Jerold A. Friedland
Publisher: LexisNexis
ISBN: 1422490912
Category: Partnership
Page: 593
View: 2615
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Federal Income Taxation of Corporations and Stockholders in a Nutshell


Author: Karen C. Burke
Publisher: N.A
ISBN: 9780314288226
Category: Law
Page: 480
View: 2868
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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.

Taxation of S Corporations in a Nutshell


Author: Douglas Kahn,Terrence Perris
Publisher: West Academic Publishing
ISBN: 9781683282204
Category:
Page: 251
View: 2268
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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.

Employee Benefit Plans in a Nutshell


Author: Jay Conison
Publisher: West Academic
ISBN: 9780314150837
Category: Law
Page: 507
View: 7477
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This authoritative coverage provides the background needed to acquire a thorough understanding of employee benefits law. Text covers plan finance and taxation; economic aspects; regulations; ERISA (Employee Retirement Income Security Act) legislative background; vesting; participation, accrual, and non-interference; distribution; employee securities; employee stock ownership plans; preemption; nondiscrimination; and plan termination.

The Law of Tax-exempt Organizations in a Nutshell


Author: Scott A. Taylor
Publisher: West Academic Publishing
ISBN: 9780314262349
Category: Law
Page: 319
View: 8999
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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.

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: 3519
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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.

Accounting and Finance for Lawyers in a Nutshell


Author: Charles Meyer
Publisher: West Academic Publishing
ISBN: 9781634608510
Category:
Page: 561
View: 5259
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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.

Federal taxation of partnerships and partners


Author: William S. McKee,William F. Nelson,Robert L. Whitmire
Publisher: Warren Gorham & Lamont
ISBN: N.A
Category: Business & Economics
Page: N.A
View: 5213
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Federal Income Tax

Code and Regulations--Selected Sections as of June 1, 2008
Author: Martin B. Dickinson
Publisher: CCH
ISBN: 9780808018636
Category: Business & Economics
Page: 2027
View: 3085
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CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Black Letter Outline on Partnership Taxation


Author: Stephen Schwarz,Brant Hellwig,Daniel Lathrope
Publisher: West Academic Publishing
ISBN: 9781634602921
Category:
Page: 283
View: 6416
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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Exam Pro on Partnership Taxation


Author: Robert Wootton
Publisher: West Academic Publishing
ISBN: 9781634594943
Category:
Page: 563
View: 9883
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Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the exam questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzkerâe(tm)s LLM Tax Program have named him its outstanding tax professor seven times.

Tax Procedure and Tax Fraud in a Nutshell


Author: Camilla E. Watson
Publisher: West Group
ISBN: 9780314146465
Category: Law
Page: 431
View: 6860
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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.

Uniform Commercial Code in a Nutshell


Author: Bradford Stone
Publisher: West Publishing Company
ISBN: 9780314240958
Category: Law
Page: 590
View: 5590
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Federal Income Taxation


Author: MARVIN A.. ZELENAK CHIRELSTEIN (LAWRENCE.),Lawrence Zelenak
Publisher: Foundation Press
ISBN: 9781640208247
Category:
Page: 545
View: 3272
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This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years.

Fundamentals of Partnership Taxation

Cases and Materials
Author: Stephen A. Lind
Publisher: N.A
ISBN: N.A
Category: Law
Page: 432
View: 9535
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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.

Immigration Law and Procedure in a Nutshell


Author: David S. Weissbrodt,Laura Danielson,Howard S. Myers (III)
Publisher: N.A
ISBN: 9781683288985
Category: Emigration and immigration law
Page: 760
View: 9747
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This compact, comprehensive title offers a thorough overview of the history, constitutional basis, statutory structure, regulatory provisions, administrative procedure, and ethical principles related to immigration law and practice. Updated to reflect developments since the 2016 Presidential election, it is valuable both as a teaching and a practice reference.