Fundamentals of Partnership Taxation

Cases and Materials
Author: Stephen A. Lind
Publisher: N.A
ISBN: N.A
Category: Law
Page: 432
View: 8574
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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.

Fundamentals of federal income taxation

cases and materials
Author: James J. Freeland
Publisher: Foundation Pr
ISBN: N.A
Category: Law
Page: 1023
View: 6209
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The Tenth Edition of Freeland, Lind & Stephens' Fundamentals of Federal Income Taxation incorporates changes made by 1996 & 1997 legislation including: * A new Chapter 11A dealing with the inclusion of gains on principal residences under Section 121 * A new Chapter 11C dealing with Exclusions & Other Tax Benefits Related to the Costs of Higher Education. These include the Sections 25A Hope & Lifetime Learning Credits, the Section 135 Savings Bond Exclusion Provision, the Section 529 Qualified State Tuition Programs & the Section 530 Educational IRAs * An addition to Chapter 20C to cover Roth IRAs & SIMPLE retirement plans * Changes in Chapter 21 dealing with Capital Gains & Losses to reflect the amendments to Section 1(h) & other legislative changes to the taxation of capital gains & losses * Consideration in Chapter 27B of the Qualified Adoption Expense Credit & the Child Credit

Understanding Corporate Taxation


Author: Leandra Lederman
Publisher: LexisNexis
ISBN: 1422474437
Category: Business & Economics
Page: 433
View: 8588
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Fundamentals of Business Enterprise Taxation

Cases and Materials
Author: Stephen Schwarz,Daniel J. Lathrope
Publisher: Foundation Press
ISBN: 9781609300654
Category: Law
Page: 974
View: 373
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Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the fifth edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.

Fundamentals of Corporate Taxation


Author: N.A
Publisher: N.A
ISBN: 9781634596022
Category:
Page: N.A
View: 1512
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Corporate Taxation

Problems, Solutions and Explanations
Author: Adam S. Feuerstein
Publisher: Lbd Publications
ISBN: 9780971527300
Category: Business & Economics
Page: 136
View: 8281
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Corporate Taxation


Author: George K. Yin,Karen C. Burke
Publisher: Wolters Kluwer Law & Business
ISBN: 145486074X
Category: Law
Page: 624
View: 2264
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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

Fundamentals of Business Enterprise Taxation 2000


Author: Stephen Schwarz,Daniel J. Lathrope,Stephen A. Lind,Joshua D. Rosenberg
Publisher: Foundation Press
ISBN: 9781566629201
Category: Law
Page: N.A
View: 6067
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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: 5893
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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.

Federal Income Taxation of Corporations, 3d, 2010 Supplement


Author: Paul R. McDaniel,Martin J. McMahon, Jr.,Daniel L. Simmons
Publisher: Foundation Press
ISBN: 9781599418162
Category: Law
Page: 50
View: 9131
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This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of corporations.

Federal Income Taxation


Author: William A. Klein,Joseph Bankman,Daniel N. Shaviro
Publisher: Aspen Law & Business
ISBN: 9780735558878
Category: Law
Page: 777
View: 3011
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This accessible yet challenging casebook features distinguished authorship, an approach that integrates theory and policy throughout, and pedagogy that includes problems interspersed among notes and questions. What distinguishes Federal Income Taxation from the competition? excellent problems a unique introduction that provides insightful historical background and some economic analysis balance of theory and policy integrated throughout the text excellent Teacher's Manual Changes for the 14th Edition feature: Recent developments in taxation, including: health insurance the special rate for dividends tax treatment of stock options the deduction for medical expenses and its effects new Health Savings Account provisions and their intended effects new definitions of "dependents," "qualifying relatives," etc. Description of Section 529 "qualified tuition programs" Revenue Ruling 2004-18 (deduction for costs to clean up land with hazardous waste) New Circular 230 rules for tax shelter opinions Revised AMT discussion New cases incorporated in the main text and notes: King v. Commissioner (dependency exemption issue for divorced couple with a written declaration; good classroom facts and good opportunity to examine Code provision) Discussion of Banks v. Commissioner (attorney fees included in client's income) and PLR 200518017 (fees in opt-out class action not included in income of members of class) Churchill Downs, Inc. v. Commissioner (application of the 50 percent limitation on deduction of entertainment expenses; nice facts and interesting legal issues) Revised Note on INDOPCO, Inc. v. Commissioner and the new regulations Discussion of Coltec Industries v. United States ("economic substance" doctrine as does not trump Code language) Discussion and questions about United States v. Maginnis (rejecting taxpayer claim that sale for lump sum of right to annual lottery payments should give rise to capital gain) Revised Teacher's Manual with updated sample Syllabi and Transition Guide An author website to support classroom instruction using this title is available at www.aspenlawschool.com/klein_federaltax14

Corporate Taxation

Examples and Explanations
Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 0735539677
Category: Business & Economics
Page: 529
View: 6488
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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.

Nonprofit Organizations, Cases and Materials


Author: James Fishman,Stephen Schwarz,Lloyd Mayer
Publisher: Foundation Press
ISBN: 9781628101959
Category:
Page: N.A
View: 8453
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The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA's regulation of college athletes. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court's Citizens United decision on the nonprofit sector. Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit. A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals. A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction. Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.

Fundamentals of Modern Property Law


Author: Edward Rabin,Roberta Kwall,Craig Arnold,Jeffrey Kwall
Publisher: Foundation Press
ISBN: 9781609303266
Category:
Page: N.A
View: 682
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The Seventh Edition of Fundamentals of Modern Property Law retains the highly successful problem method that has long characterized this landmark casebook: students take on the role of the lawyer in fact-rich hypothetical problems (Assignments) with multiple legal issues. Each Assignment builds students' lawyering skills of analysis and problem solving, as they master the fundamental principles and doctrines of property law. In addition, many Assignments are ideal for instructor-designed simulations of other professional skills, such as client interviewing and counseling, negotiation, oral advocacy, drafting, and objective and persuasive writing. The Seventh Edition continues the book's emphasis on emerging issues of environmental sustainability. The Seventh Edition also provides a comprehensive introduction to Intellectual Property law and emphasizes the art of planning to avoid controversy, in contrast to the typical first year curricular focus on resolving existing controversies.

Torts, Cases and Materials


Author: Victor E. Schwartz,Kathryn Kelly,David Partlett
Publisher: Foundation Press
ISBN: 9781609304072
Category:
Page: 1389
View: 2411
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Through its excellence in scholarship, clarity, and ease of use, this casebook engages readers in a critical thinking about tort law. It sets forth crisply edited classic tort cases as well as cases reflecting the newest tort law trends. Its authors are a strong combination of respected scholars and those who practice in the subject. The casebook goes beyond judicial decisions and includes key tort-centered legislation and comparative perspectives where relevant. The casebook encourages the reader to understand the law's foundations and debate modern trends within various policy prescriptions. Unbiased in its approach and organized in manageable sections of information, the casebook is a superb tool for productive and stimulating classroom debate. Tort law doctrine and its rationale will come alive for students. The casebook, proven over 13 editions, assures that our students will be effectively guided to embrace the law of torts as a building block for the remainder of law school and a life in the law beyond. This new edition insures that it will maintain its place as the most widely adopted Torts casebook.

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: 9375
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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.

Federal Wealth Transfer Taxation, Cases and Materials


Author: Paul McDaniel,James Repetti,Paul Caron
Publisher: Foundation Press
ISBN: 9781609300098
Category:
Page: 880
View: 6383
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This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses at either the J.D. level or LL.M. level. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.

Federal Income Taxation of Corporations and Partnerships


Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman
Publisher: Aspen Publishers
ISBN: 9781454824800
Category: Law
Page: 880
View: 3379
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This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Cases and Materials on Fundamentals of Corporate Taxation 2000


Author: Stephen A. Lind,Schwarz,Lathrope,Rosenberg
Publisher: Foundation Pr
ISBN: 9781566629218
Category: Law
Page: N.A
View: 5448
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The Fundamentals of Federal Taxation

Problems and Materials
Author: JOHN A. MILLER,Jeffrey A. Maine
Publisher: N.A
ISBN: 9781531011086
Category:
Page: 720
View: 6756
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