Federal Income Taxation of Partners and Partnerships in a Nutshell


Author: Karen Burke
Publisher: West Academic Publishing
ISBN: 9781634607124
Category:
Page: 463
View: 8803
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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.

Drafting Delaware Limited Liability Company Agreements

Forms and Practice Manual
Author: John M. Cunningham,Vernon R. Proctor
Publisher: Aspen Publishers Online
ISBN: 9780735582682
Category: Law
Page: 1048
View: 2224
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Drafting Delaware LLC Agreements: Forms and Practice Manual provides a comprehensive and sophisticated analysis of the Delaware Limited Liability Company Act from an entity formation viewpoint and sets forth extensive practical guidelines for lawyers planning, negotiating and drafting Delaware LLC agreements. Among other features: The book exhaustively identifies the definitional, mandatory, default and permissive provisions critical in forming Delaware LLCs, and it addresses in detail the more important of these provisions. It contains detailed criteria and practical examples for use in choosing among Delaware LLCs and other types of Delaware entities, including limited partnerships and corporations, in business entity formations ("non-tax choice of entity"). To the authors' knowledge, it provides the most complete analysis of the series LLC provisions of the Delaware Act currently available in LLC literature. It provides in digital form model LLC agreements that address all of the various ownership structures, management structures and tax structures that Delaware LLC formation clients may need--a total of nine agreements for single-member LLCs and 33 for multi-member LLCs. Finally, the book contains plain-English explanations for lawyers who are not tax specialists concerning all principal federal and state tax issues likely to be important to Delaware entity formation clients. A CD containing customizable agreements, for ease of use, along with the full text of the Delaware Limited Liability Company Act is included with your purchase! SPECIAL OFFER... Get the latest monthly edition of Drafting Delaware LLC Agreements: Forms and Practice Manual E-Newsletter. Download your FREE E-Newsletter NOW! The co-authors of the book and E-Newsletter are John M. Cunningham, the author of Drafting Limited Liability Company Operating Agreements (Aspen Publishers), the leading generic (i.e., non-state specific) LLC form book and practice manual; and Vernon R. Proctor, a partner and co-founder of Proctor Heyman LLP, a Wilmington, Delaware business litigation law firm. Mr. Proctor is a member of the Delaware State Bar Association committee that annually updates the Delaware LLC Act and the other Delaware "alternative entity" statutes.

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: 4672
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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.

Legal Information Buyer's Guide and Reference Manual 2008


Author: Kendall F. Svengalis,Rhode Island LawPress
Publisher: N.A
ISBN: 9780976786474
Category:
Page: 767
View: 9650
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Student Lawyer


Author: N.A
Publisher: N.A
ISBN: N.A
Category: Law
Page: N.A
View: 3989
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Federal Income Taxation


Author: Joseph Bankman,Daniel N. Shaviro,Kirk J. Stark,Edward D. Kleinbard
Publisher: Wolters Kluwer Law & Business
ISBN: 1543805469
Category: Law
Page: 768
View: 818
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Buy a new version of this Connected Casebook and receive access to the online e-book, practice questions from your favorite study aids, and an outline tool on CasebookConnect, the all in one learning solution for law school students. CasebookConnect offers you what you need most to be successful in your law school classes—portability, meaningful feedback, and greater efficiency. Integrating theory and policy in an accessible format, the sterling author team of Federal Income Taxation, Eighteenth Edition imbues its subject with historical, economic, policy, and international perspective. Problems integrated throughout the text bridge the gap between theory and practice. Each edition of this renowned text builds on and adds to the strengths of its predecessors. New to the Eighteenth Edition: Fully updated to reflect changes made by the Tax Cuts and Jobs Act of 2017 Professors and students will benefit from: Notes, problems, and graphs that make challenging material accessible The highest integration of economics and policy analysis Great pedigree and authorship: Original authors Boris Bittker and William A. Klein were eminent authorities (with beautiful writing styles). Bankman, Shaviro, Stark, and Kleinbard are among today's leading tax scholars. A manageable length: Even with the new material, Federal Income Taxation is still one of the shortest books around. CasebookConnect features: ONLINE E-BOOK Law school comes with a lot of reading, so access your enhanced e-book anytime, anywhere to keep up with your coursework. Highlight, take notes in the margins, and search the full text to quickly find coverage of legal topics. PRACTICE QUESTIONS Quiz yourself before class and prep for your exam in the Study Center. Practice questions from Examples & Explanations, Emanuel Law Outlines, Emanuel Law in a Flash flashcards, and other best-selling study aid series help you study for exams while tracking your strengths and weaknesses to help optimize your study time. OUTLINE TOOL Most professors will tell you that starting your outline early is key to being successful in your law school classes. The Outline Tool automatically populates your notes and highlights from the e-book into an editable format to accelerate your outline creation and increase study time later in the semester.

Tax Savvy for Small Business

A Complete Tax Strategy Guide
Author: Frederick W. Daily
Publisher: Nolo
ISBN: 1413324231
Category: Business & Economics
Page: 368
View: 5531
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This book teaches business owners what they need to know about taxes for their small business, and how to make the best tax-related decisions. It has information on all aspects of taxes for a small business owner, from how to choose the best business entity to tax deductions, record-keeping, business losses, payroll taxes, fringe benefits, retirement plans, and much more. It provides valuable tax-related strategies and information to help small business owners save money and run their businesses without running into trouble with the IRS.

Alles, was Sie über das Musikbusiness wissen müssen

erfolgreich verhandeln, Verträge gestalten, Auftritte organisieren, Finanzen managen
Author: Donald S. Passman,Wolfram Herrmann
Publisher: N.A
ISBN: 9783791029870
Category:
Page: 467
View: 7510
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Wer eine Karriere im Musikgeschäft anstrebt, kommt an diesem Buch nicht vorbei! Ob bei der Planung eines Auftritts, bei Vertragsverhandlungen oder der Verwaltung der Finanzen - im Musikbusiness lauern viele rechtliche und finanzielle Fallen. Branchen-Kenner Wolfram Herrmann hat den US-Bestseller des Staranwalts Donald S. Passman auf die Musik-Szene in Deutschland, Österreich und der Schweiz übertragen. In diesem Ratgeber enthüllen die beiden Experten ihr umfangreiches Insiderwissen - fundiert und eingängig. "Hätte ich dieses Buch bereits zu Beginn meiner Karriere gehabt, wäre ich heute zehn Mal reicher und hätte ein Vermögen an Anwaltsgebühren gespart." Ed Bicknell, Manager der 'Dire Straits'

Civil Procedure in California

State and Federal, Supplemental Materials for Use with All Civil Procedure Casebooks
Author: N.A
Publisher: N.A
ISBN: N.A
Category: Civil procedure
Page: N.A
View: 8068
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Verschwörung gegen Amerika

Roman
Author: Philip Roth
Publisher: Carl Hanser Verlag GmbH Co KG
ISBN: 3446251316
Category: Fiction
Page: 432
View: 9443
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Amerika 1940. Charles Lindbergh, Fliegerheld und Faschistenfreund, verbucht bei den Präsidentschaftswahlen einen erdrutschartigen Sieg über Franklin D. Roosevelt. Unter den amerikanischen Juden breitet sich Furcht und Schrecken aus - auch bei der Familie Roth in Newark. Aus der Sicht des 8-jährigen Philip schildert der Autor, was passiert wäre, wenn ...

Klara Militsch

Eine Novelle
Author: Iwan Turgenjew
Publisher: BoD – Books on Demand
ISBN: 3743712903
Category: Fiction
Page: 64
View: 1945
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Iwan Turgenjew: Klara Militsch. Eine Novelle Neuausgabe mit einer Biographie des Autors. Herausgegeben von Karl-Maria Guth. Berlin 2017. Umschlaggestaltung von Thomas Schultz-Overhage unter Verwendung des Bildes: Ilya Repin, Die Schauspielerin Pelagey Strepetova, 1882. Gesetzt aus der Minion Pro, 11 pt.

Tax procedure and tax fraud

cases and materials
Author: Marvin Joseph Garbis,Ronald B. Rubin,Patricia T. Morgan
Publisher: West Group
ISBN: N.A
Category: Business & Economics
Page: 921
View: 7694
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American criminal procedure

cases and commentary
Author: Stephen A. Saltzburg,Daniel J. Capra
Publisher: West Group
ISBN: 9780314003515
Category: Law
Page: 1341
View: 2354
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Cases and materials on law and economics


Author: David W. Barnes,Lynn A. Stout
Publisher: West Group
ISBN: N.A
Category: Business & Economics
Page: 538
View: 2619
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Economic analysis can shed light on the consequences of the law's murky operations by focusing on the incentives created by the law. Applying economic principles to legal problems brings a better understanding of the implications of legal rules.

Trump: The Art of the Deal


Author: Donald J. Trump,Tony Schwartz
Publisher: Plassen Verlag
ISBN: 3864704804
Category: Political Science
Page: 400
View: 4554
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Donald Trump in Action – im Business, im Alltag, mit seinen Freunden, seinen Geschäftspartnern, seiner Familie. Hier finden Sie seine elf goldenen Regeln, destilliert aus seinen großartigsten Deals. Das ultimative Lesevergnügen für jeden, der Geld verdienen und erfolgreich sein möchte. Und seit dem 20. Januar 2017 auch für jeden, der verstehen möchte, wie der mächtigste Mann der Welt denkt.

Drafting Legal Documents

Principles and Practices
Author: Barbara Child
Publisher: West Academic
ISBN: N.A
Category: Law
Page: 432
View: 6011
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This edition is designed to accommodate either a focus on individual documents one at a time or a focus on transferable skills. Revised and expanded chapters on the skills of using clients and documents as resources; drafting with flexible language; avoiding inadvertent ambiguity; defining terms and naming concepts; and making stylistic choices.

The American Constitution

cases, comments, questions
Author: William B. Lockhart
Publisher: West Publishing Company
ISBN: N.A
Category: Law
Page: 1255
View: 1147
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Cases and materials on evidence


Author: Charles Tilford McCormick,John Floyd Sutton,Olin Guy Wellborn
Publisher: West Publishing Company
ISBN: N.A
Category: Law
Page: 932
View: 2422
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The law of environmental protection

cases, legislation, policies
Author: John E. Bonine,Thomas O. McGarity
Publisher: West Group
ISBN: N.A
Category: Law
Page: 1042
View: 1183
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Attempts to achieve a pragmatic understanding of what the statutes, regulations, and cases say about the law. The questions and materials following the excerpts not only challenge the student to understand how the current legal regime is applied but also invite students to think about how differently the law is constructed. Emphasizes the distinction between the technology-based approach and the media quality-based approach to improving and maintaining environmental quality. Chapters are arranged largely by statute.

Unfair trade practices and consumer protection

cases and comments
Author: Glen E. Weston,Peter B. Maggs,Roger E. Schechter
Publisher: West Group
ISBN: N.A
Category: Law
Page: 957
View: 4754
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