Federal Income Taxation of Partners and Partnerships in a Nutshell

Author: Karen C. Burke

Publisher: West Academic

ISBN: 9780314158796

Category: Law

Page: 398

View: 4901

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.

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: 2222

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.

Drafting Limited Liability Company Operating Agreements, Fourth Edition

Author: John M. Cunningham,Vernon R. Proctor,Amanda Nelson

Publisher: Wolters Kluwer Law & Business

ISBN: 145488049X

Category: Law

Page: 1922

View: 2442

This essential resource enables you to negotiate, draft, and fine-tune LLC operating agreements for all basic types of LLCsand—in every U.S. jurisdiction! It delivers exclusive guidance on all 10 stages of the LLC formation process, and comes with a CD-ROM packed full of valuable material, including complete agreements, forms, and clauses all ready for immediate use. Newly expanded to two volumes, theand Fourthand Edition of Drafting Limited Liability Company Operating Agreements is the only limited liability company formbook and practice manual that addresses the entire process of planning, negotiating and drafting LLC operating agreements, and handling LLC formations. Providing hands-on guidance directly from John M. Cunningham, one of the acknowledged leaders in the field, Drafting Limited Liability Company Operating Agreements, Fourthand Edition, ensures that youand’re prepared to handle all legal and tax aspects of the LLC formation process for member-managed, manager-managed, single-member, and multi-member LLCs, including: Fiduciary issues and other critical business organization law issues facing the managers of multi-member LLCs Multi-member LLC partnership tax issues The unique legal and tax issues confronting owners of single-member LLCs Hidden issues in drafting articles of organization The complex issues of legal ethics when representing two or more clients in forming multi-member LLCs Only Drafting Limited Liability Company Operating Agreements, Fourthand Edition fully covers: The 10 main stages of the LLC formation process, providing detailed, practice-oriented comments on each and“Red flagsand” spotlighting common pitfalls and risks in LLC formation Key federal tax materials, including the and“Check-the-Box Regulationsand” and the IRSand’s guidelines on the application of the Self-Employment Tax to LLC members The current text of the Delaware Limited Liability Company Act And Drafting Limited Liability Company Operating Agreements, Fourthand Edition includes: All of the general-purpose model operating agreements you are likely to need to form both single-member and multi-member LLCs, designed for use in all 50 states and accompanied by line-by-line instructions Guidance through the entire, complex maze of legal, tax, and drafting issues An all-new section on protecting clientsand’ assets through LLCs Valuable exhibits, including a master table and various subsidiary tables of the Delaware Limited Liability Company Act provisions relevant to LLC formations Plus! Every clause, form, and complete agreement is on CD-ROMand—to speed the formation process and help save you time. To assist in your LLC formation practice, youand’ll also find a comprehensive survey of the rapidly expanding body of federal and state LLC case lawand—complete with clear summaries of the cases and indexes by both state and subject matter. Newly updated and expanded, Drafting Limited Liability Company Operating Agreements, Fourthand Edition, delivers all the forms, agreements and expert guidance every LLC practitioner should have on hand. and

Drafting Limited Liability Company Operating Agreements

Author: John M. Cunningham,Vernon R. Proctor

Publisher: Aspen Publishers Online

ISBN: 1454822341

Category: Business & Economics

Page: 1922

View: 9810

Aspen Publishers' new Third Edition of Drafting Limited Liability Company Operating Agreements provides crystal-clear analysis and hands-on guidance from John M. Cunningham, one of the acknowledged leaders in the field. You'll find virtually everything you need to negotiate, draft, and fine-tune LLC operating agreements for all basic types of LLCs--member-managed, manager-managed, single-member, and multi-member--in any U.S. jurisdiction! Drafting Limited Liability Company Operating Agreements, Third Edition identifies the 10 main stages of the LLC formation process and gives you detailed, practice-oriented comments on each. In addition, you'll find valuable "red flags" spotlighting common pitfalls and risks; the text of key federal tax materials, including the "Check-the-Box Regulations" and the IRS's guidelines on the application of the Self-Employment Tax to LLC members; and the current text of the Delaware Limited Liability Company Act . Drafting Limited Liability Company Operating Agreements, Third Edition ensures that you're prepared to handle all legal and tax aspects of the LLC formation process including fiduciary issues and other critical business organization law issues facing the managers of multi-member LLCs ; multi-member LLC partnership tax issues; the unique legal and tax issues confronting owners of single-member LLCs; hidden issues in drafting articles of organization; and the complex issues of legal ethics when representing two or more clients in forming multi-member LLCs. To assist in your analysis, you'll find a comprehensive survey of the rapidly expanding body of federal and state LLC case law-- complete with clear summaries of the cases and indexes by both state and subject matter. Newly updated and expanded, Drafting Limited Liability Company Operating Agreements, Third Edition now offers a timely overview of the more than 1,100 significant LLC cases reported to date, and spotlights those specific cases with which every LLC practitioner should have detailed familiarity. Drafting Limited Liability Company Operating Agreements, Third Edition contains comprehensive, authoritative forms for all basic agreements and contract clauses likely to arise in LLC formations. These forms are designed for use in all 50 states and are accompanied by line-by-line instructions telling you exactly how and when to use them.

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: 5899

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.

Student Lawyer

Author: N.A

Publisher: N.A

ISBN: N.A

Category: Law

Page: N.A

View: 1322

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: 9673

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.

Fast Facts About Nursing and the Law

Law for Nurses in a Nutshell

Author: Paula DiMeo Grant, RN, BSN, MA, JD,Diana Ballard, JD, MBA, RN

Publisher: Springer Publishing Company

ISBN: 0826110460

Category: Medical

Page: 234

View: 9679

Nurses are required not only to keep pace with a swiftly changing health care environment and make rapid decisions on critical issues, they must also be cognizant of the legal implications of these decisions. This Fast Factslegal reference provides the quick, reliable legal information that nurses need to protect themselves in practice, management, and education. The only resource of its kind, it has been authored by highly respected nurse attorneys and practitioners who present complex information in straightforward, accessible language organized into easily digestible segments. Key Topics: Malpractice/negligence issues Workplace, organization, and business law, Legal concerns in the classroom Disaster and public health emergencies Nurse Practice Acts and the disciplinary process Informed consent and patient rights Risk management and compliance Trials and alternatives in dispute resolution

West Group's nutshell series fast finder

a general index to all Nutshell titles published through June, 1998

Author: West Group

Publisher: West Group Publishing

ISBN: N.A

Category: Law

Page: 531

View: 2085

General Index to all Current Nutshell Titles Published through June 1998; List of Nutshell titles anti Abbreviations; Table of Nutshell and Am Jur 2d Correlations; Table of Nutshell and Key Number System Correlations.

Die Unfehlbaren

Wie Banker und Politiker nach der Lehman-Pleite darum kämpften, das Finanzsystem zu retten - und sich selbst

Author: Andrew Ross Sorkin

Publisher: N.A

ISBN: 9783442102396

Category:

Page: 621

View: 1869

Bankers Monthly

Author: N.A

Publisher: N.A

ISBN: N.A

Category: Banks and banking

Page: N.A

View: 9828

Financial Modeling

Author: Sebastian Prexl,Michael Bloss,Dietmar Ernst,Christoph Haas,Joachim Häcker,Bernhard Röck

Publisher: N.A

ISBN: 9783791035413

Category:

Page: 640

View: 3102

Zehn Gründe, warum du deine Social Media Accounts sofort löschen musst

Author: Jaron Lanier

Publisher: Hoffmann und Campe

ISBN: 345500492X

Category: Social Science

Page: 208

View: 6630

»Um „Zehn Gründe...“ zu lesen, reicht ein einziger Grund: Jaron Lanier. Am wichtigsten Mahner vor Datenmissbrauch, Social-Media-Verdummung und der fatalen Umsonst-Mentalität im Netz führt in diesen Tagen kein Weg vorbei.« Frank Schätzing Jaron Lanier, Tech-Guru und Vordenker des Internets, liefert zehn bestechende Gründe, warum wir mit Social Media Schluss machen müssen. Facebook, Google & Co. überwachen uns, manipulieren unser Verhalten, machen Politik unmöglich und uns zu ekligen, rechthaberischen Menschen. Social Media ist ein allgegenwärtiger Käfig geworden, dem wir nicht entfliehen können. Lanier hat ein aufrüttelndes Buch geschrieben, das seine Erkenntnisse als Insider des Silicon Valleys wiedergibt und dazu anregt, das eigenen Verhalten in den sozialen Netzwerken zu überdenken. Wenn wir den Kampf mit dem Wahnsinn unserer Zeit nicht verlieren wollen, bleibt uns nur eine Möglichkeit: Löschen wir all unsere Accounts! Ein Buch, das jeder lesen muss, der sich im Netz bewegt! »Ein unglaublich gutes, dringendes und wichtiges Buch« Zadie Smith

Insurance Newsweek

Author: N.A

Publisher: N.A

ISBN: N.A

Category: Insurance

Page: N.A

View: 7314

Klara Militsch

Novelle

Author: Iwan Sergejewitsch Turgenew

Publisher: e-artnow

ISBN: 8026881109

Category: Fiction

Page: 80

View: 6276

Dieses eBook: "Klara Militsch" ist mit einem detaillierten und dynamischen Inhaltsverzeichnis versehen und wurde sorgfältig korrekturgelesen. Aus dem Buch: "Im Frühjahr 1878 lebte zu Moskau in einem kleinen hölzernen Häuschen in der Schabolowka-Vorstadt ein junger Mann von etwa fünfundzwanzig Jahren, namens Jakow Aratow. Mit ihm wohnte seine Tante, Platonida Iwanowna, die Schwester seines Vaters, eine alte Jungfer von einigen und fünfzig Jahren. Sie besorgte den Haushalt und verwaltete seine Kasse, wozu Aratow selbst nicht das geringste Talent besaß. Andere Verwandte hatte er nicht. " Iwan Turgenew (1818-1883) war ein russischer Schriftsteller. Turgenew war einer der Ersten in der russischen Literatur, die die alltäglichen Nöte und Ängste der russischen Gesellschaft thematisierten.