Federal Income Taxation of Partners and Partnerships in a Nutshell

Author: Karen Burke

Publisher: West Academic Publishing

ISBN: 9781634607124


Page: 463

View: 7617

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: 1800

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.

Student Lawyer

Author: N.A

Publisher: N.A


Category: Law

Page: N.A

View: 1042

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: 6377

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: 797

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.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: West Group


Category: Corporations

Page: 379

View: 6214

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.

Cashflow Quadrant: Rich dad poor dad

Author: Robert T. Kiyosaki

Publisher: FinanzBuch Verlag

ISBN: 3862486346

Category: Political Science

Page: 352

View: 4328

CASHFLOW® Quadrant, der zweite Teil des Bestsellers "Rich Dad Poor Dad" von Robert T. Kiyosaki, deckt auf, warum manche Menschen weniger arbeiten, mehr Geld verdienen, weniger Steuern zahlen und sich finanziell sicherer fühlen als andere. Bill Gates, Steve Jobs und Richard Branson haben die Schule ohne Abschluss verlassen und haben dennoch extrem erfolgreiche Unternehmen aufgebaut, für die viele der intelligentesten Absolventen der Universitäten arbeiten wollen. Statt, wie die meisten Angestellten, nur von einem Job zum nächsten zu wechseln, rät Robert T. Kiyosaki, die finanzielle Unabhängigkeit zu suchen und Geld für sich arbeiten zu lassen – als Investor. Dieses Buch beantwortet die wichtigsten Fragen zur finanziellen Freiheit und hilft dabei, in einer Welt des immer stärkeren Wandels tiefgreifende berufliche und finanzielle Veränderungen vorzunehmen.

Civil Procedure in California

State and Federal, Supplemental Materials for Use with All Civil Procedure Casebooks

Author: N.A

Publisher: N.A


Category: Civil procedure

Page: N.A

View: 6442

Tax procedure and tax fraud

cases and materials

Author: Marvin Joseph Garbis,Ronald B. Rubin,Patricia T. Morgan

Publisher: West Group


Category: Business & Economics

Page: 921

View: 3892

American criminal procedure

cases and commentary

Author: Stephen A. Saltzburg,Daniel J. Capra

Publisher: West Group

ISBN: 9780314003515

Category: Law

Page: 1341

View: 6175

Cases and materials on law and economics

Author: David W. Barnes,Lynn A. Stout

Publisher: West Group


Category: Business & Economics

Page: 538

View: 932

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.

The American Constitution

cases, comments, questions

Author: William B. Lockhart

Publisher: West Publishing Company


Category: Law

Page: 1255

View: 907

Cases and materials on evidence

Author: Charles Tilford McCormick,John Floyd Sutton,Olin Guy Wellborn

Publisher: West Publishing Company


Category: Law

Page: 932

View: 8920

The law of environmental protection

cases, legislation, policies

Author: John E. Bonine,Thomas O. McGarity

Publisher: West Group


Category: Law

Page: 1042

View: 4905

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.

Copyright cases and materials

Author: Sheldon W. Halpern,David E. Shipley,Howard B. Abrams

Publisher: West Group


Category: Law

Page: 663

View: 703

Criminal procedure

Author: Wayne R. LaFave,Jerold H. Israel

Publisher: West Group


Category: Law

Page: 1309

View: 1485

Constitutionalization of Criminal Procedure; Arrest, Search and Seizure; Wiretapping and Electronic Surveillance; Police "Encouragement" and the Entrapment Defense; Interrogation anti Confessions; Identification Procedures; Grand Jury Investigation; Scope of the Exclusionary Rules; Administration of the Exclusionary Rules; Right to Counsel; Pretrial Release; Decision Whether to Prosecute; Preliminary Hearing; Grand Jury Review; Location of the Prosecution; The Scope of the Prosecution: Joinder and Severance; Speedy Trial and Other Prompt Disposition; Accusatory Pleading; Discovery and Disclosure; Pleas of Guilty; Trial By Jury anti Impartial Judge; Fair Trial and Free Press; The Criminal Trial; Retrials and Double Jeopardy; Sentencing Procedures; Appeals; Collateral Review: Federal Habeas Writ.