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Corporate Taxation

Corporate Taxation Author Charlotte Crane
ISBN-10 9780327174394
Release 2012-02-13
Pages 516
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Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. As such, the text includes almost no original materials from court cases or administrative guidance. It is assumed that students will read relevant materials online before class, and that the instructor will highlight those items that are particularly important for the course as it develops. The authors believe it is important for students to develop an ability to read and understand tax statutes, revenue rulings, regulation preambles and amendments on their own, without being "spoonfed" by text and teacher. Part I of the text covers the fundamentals of corporate taxation such as the corporate tax base; distributions from corporations; shareholder transfers of property to corporations; liability assumptions in connection with those transactions; corporate liquidations; the DRD and liquidations of controlled subsidiaries; redemptions; stock distributions and similar transactions such as recapitalizations; subchapter S concepts; choice of entity and capital structure issues; taxable asset and stock acquisitions; section 338 recharacterization of stock acquisitions as asset acquisitions; the rules for carryovers; boot in reorganizations; B reorgs; C reorgs; triangular mergers; F reorgs; and an extensive discussion of section 355, including the post-General Utilities anti-abuse rules. Part II provides a discussion of advanced topics that some instructors may wish to incorporate along with one of the earlier chapters or pick and choose for a few advanced topics at the end of the course. It deals with debt and equity issues of particular interest in the corporate context, including section 1032 and the use of a corporation's own stock, options, or tracking stock; transactions involving debt of related parties; and a brief introduction to consolidated returns, as a means of exploring advanced topics in entity organization. Each chapter ends with comprehensive sets of Discussion and Practice Problems.

Partnership Taxation

Partnership Taxation Author Richard Lipton
ISBN-10 9780327176190
Release 2012-07-01
Pages 494
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Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book contains a thorough discussion of the rules of partnership taxation—when a partnership exists, the tax treatment of contributions to a partnership, the basis of partnership assets and interests in a partnership, how income is allocated to the partners, the tax treatment of distributions, the consequences of partnership liabilities, partnership mergers, the retirement of a partner and dissolution of the partnership. There is also significant attention paid to the numerous "anti-abuse" rules that have been adopted by Congress and the IRS over the past several decades, including the disguised sale rules, the treatment of "mixing-bowl" transactions, the complex rules to prevent basis abuse, and the overriding "partnership anti-abuse regulations" adopted by the IRS. In addition, this book explores one of the fundamental questions that always arises in partnership taxation: Is a partnership to be treated as a separate taxable entity or an aggregate of its partners? The tension between entity and aggregate treatment of a partnership is one of the recurring issues in determining the tax consequences of partnership transactions. In addition to bringing the book up-to-date with the latest tax law changes and expansion of several chapters, the Third Edition contains new chapters on family partnerships, the death of a partner, and S corporations. It provides an extended discussion of allocation methods that do not have substantial economic effect, but are designed to be in accordance with the partners' interests in the partnership; series LLCs and their recently proposed regulations are also discussed in detail. The text is now suitable for both a "basic" partnership tax course (if partnership tax can ever be thought of as basic), as well as an "advanced" partnership tax course.

Federal Taxation of Property Transactions

Federal Taxation of Property Transactions Author David L. Cameron
ISBN-10 9780327176909
Release 2012-09-04
Pages 1016
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Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the cliché that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions. This eBook features links to Lexis Advance for further legal research options.

Estate and Gift Taxation

Estate and Gift Taxation Author Brant J. Hellwig
ISBN-10 9780327189916
Release 2013-07-17
Pages 523
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This Second Edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the American Taxpayer Relief Act of 2012. Like other books in the Graduate Tax Series, this text is intended to serve as a complement to the study of the Internal Revenue Code and Regulations. Each of the 26 chapters contains an overview of the subject that is structured around an assignment to these primary authorities. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice. Although the text is designed to provide an effective framework for LL.M. study, the text is accessible to J.D. students in an upper-level course.

Lexis Guide to Family Tax Matters

Lexis Guide to Family Tax Matters Author
ISBN-10 9780769877129
Release 2013-04-10
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The Lexis Guide to Family Tax Matters is a compilation of expert-authored chapters contained in the Federal Tax--Topical product. Rather than requiring a practitioner to wade through volumes of material, most of which is not relevant to the transactions at hand, the Lexis Guide to Family Tax Matters includes only those chapters dealing with family tax issues. The Guide contains basic explanations, along with practical guidance and practice tips with respect to topics contained in the product. Geared to the small law firm--the family law practitioner, the small tax practitioner, or the general practitioner with a significant family law/family tax practice, the product pulls together tax information relating to a variety of issues, both within the family unit and resulting from dissolution of the marriage or family relationship. This eBook features links to Lexis Advance for further legal research options.

Employee Benefits Law Qualification and ERISA Requirements

Employee Benefits Law  Qualification and ERISA Requirements Author Kathryn J. Kennedy
ISBN-10 9780327174882
Release 2012-02-13
Pages 774
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This title is part of the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements, Second Edition, differs from other employee benefits casebooks and practicing legal education materials in the following ways: • The book makes a clear delineation of the qualification requirements of the IRC applicable to employee benefit plans versus ERISA requirements. As such, most of the materials focus on pension and profit sharing plans. However, the tax rules applicable to welfare benefit plans and nonqualified deferred compensation plans are also discussed. • The book places a strong emphasis on planning and policy, focusing on the adoption, maintenance, and correction of such plans. • The substantive qualifications of the IRC are discussed in full. ERISA's fiduciary, enforcement, reporting, and disclosure standards are also set forth. Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supply an answer. An additional, in-depth, take-home problem may be used as the basis for class discussion or a graded written assignment. Employee Benefits Law is divided into two sections. Part 1 addresses the specific qualification requirements of the tax code applicable to all employee retirement plans, from both the employee and employer perspective. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Thereafter, the ERISA rules applicable to employee retirement plans and welfare plans are covered.

Federal Income Tax Doctrine Structure and Policy Text Cases Problems

Federal Income Tax  Doctrine  Structure  and Policy  Text  Cases  Problems Author Joseph M. Dodge
ISBN-10 9780327174639
Release 2012-02-16
Pages 802
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In this well-rounded and student-friendly casebook, theory and policy discussions are threaded throughout the text material, which provides the basis for dealing with the problems and questions that now appear at the end of the section or subsection to which they relate. This Fourth Edition maintains the overall approach and feel of the Third Edition. It also: • remains problem oriented; • begins with an overview laying out the tax system's basic features and introducing students to fundamental principles and policies; • continues to address the differences between income and consumption taxation early in the book so that students can follow this theme throughout; • discusses the competing views of a normative income tax base: the Schanz-Haig-Simons approach and ability-to-pay realization approach; • provides broad coverage of the federal income tax as it exists and does so in a coherent, structure-based way that facilitates student learning; and • converts many of the questions from the Third Edition into notes and problems that are easier to engage, and simplifies the examples.

Stein on Probate Administration of Decedents Estates Under the Uniform Code as Enacted in Minnesota

Stein on Probate  Administration of Decedents  Estates Under the Uniform Code as Enacted in Minnesota Author Robert A. Stein
ISBN-10 9781579118938
Release 2018-05-18
Pages 956
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Cited five times by the Minnesota Court of Appeals, the new edition of Stein on Probate is the most comprehensive, authoritative, and practical reference on Minnesota probate law available. It expounds and explains in an orderly way on the rules and procedures governing the administration of a decedent's estate, including Minnesota's income tax, inheritance tax, and estate tax collection procedures. Beginning with a discussion of what to do when death occurs, it describes each of the actions required and the options available in every phase of estate administration - from the original application through the final distribution. This valuable resource contains virtually all of the primary authorities an attorney or personal representative would commonly use in administering a decedent's estate: the relevant statutes; the multi-party accounts act; the Minnesota inheritance tax law; the federal estate tax law; and the various Minnesota county court rules pertaining to probate proceedings.

United States code service lawyers edition

United States code service  lawyers edition Author LEXIS Publishing
ISBN-10 UOM:35112203585320
Release 2006
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United States code service lawyers edition has been writing in one form or another for most of life. You can find so many inspiration from United States code service lawyers edition also informative, and entertaining. Click DOWNLOAD or Read Online button to get full United States code service lawyers edition book for free.

Law of Employee Pension and Welfare Benefits

Law of Employee Pension and Welfare Benefits Author Lawrence A. Frolik
ISBN-10 9780769852805
Release 2012
Pages 638
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Law of Employee Pension and Welfare Benefits has been writing in one form or another for most of life. You can find so many inspiration from Law of Employee Pension and Welfare Benefits also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Law of Employee Pension and Welfare Benefits book for free.

The Penguin Guide to American Law Schools

The Penguin Guide to American Law Schools Author
ISBN-10 014046994X
Release 1999
Pages 307
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Profiles accredited law schools, and lists admission and degree requirements, tuition, financial aid, housing, and career and placement information

The New Jersey State Constitution

The New Jersey State Constitution Author Robert Forrest Williams
ISBN-10 9780199778270
Release 2012-05-24
Pages 236
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The New Jersey State Constitution provides an outstanding constitutional and historical account of the state's governing charter. In addition to an overview of New Jersey's constitutional history, it provides an in-depth, section-by-section analysis of the entire constitution, detailing the many significant changes that have been made since its initial drafting. This treatment, along with a table of cases, index, and bibliography provides an unsurpassed reference guide for students, scholars, and practitioners of New Jersey's constitution. State constitutions perform different functions and contain different provisions from the more-familiar U.S. Constitution. The book first outlines the historical development of New Jersey's state constitution from 1776 to the present and explains the highlights of the process of state constitutional development, leading to the current New Jersey constitution. Next, each section of the current constitution is analyzed, including its origins, general intent and purpose, and important judicial interpretations illustrating the types of situations in which the section can come into play, including references to key academic analysis of each section. Careful explanation is provided, with illustrations from cases, of the complex and evolving relationship between rights guaranteed by the U.S. Constitution and rights guaranteed by the New Jersey constitution. In many instances, New Jersey's rights can be more protective than those included in the Federal Constitution. Finally, the book provides a thorough bibliographical essay reviewing the evolution of the New Jersey constitution. The Oxford Commentaries on the State Constitutions of the United States is an important new series that reflects a renewed international interest in constitutional history and provides expert insight into each of the 50 state constitutions. Each volume in this innovative series contains a historical overview of the state's constitutional development, a section-by-section analysis of its current constitution, and a comprehensive guide to further research. Under the expert editorship of Professor G. Alan Tarr, Director of the Center on State Constitutional Studies at Rutgers University, this series provides essential reference tools for understanding state constitutional law. Books in the series can be purchased individually or as part of a complete set, giving readers unmatched access to these important political documents.

Books in Print

Books in Print Author
ISBN-10 STANFORD:36105025888467
Release 2002
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Books in Print has been writing in one form or another for most of life. You can find so many inspiration from Books in Print also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Books in Print book for free.

Post Hearing Issues In International Arbitration

Post Hearing Issues In International Arbitration Author Devin Bray
ISBN-10 9781937518271
Release 2013-10-01
Pages 402
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Post-Hearing Issues in International Arbitration includes articles that originally appeared in the Stockholm Arbitration Report (SAR) and the Stockholm International Arbitration Review (SIAR). All of the articles have been extensively revised and updated for this publication. The authors and articles selected include a wide range of perspectives and include judges, arbitrators, seasoned practitioners and well-respected scholars that can account for the first-hand practice-orientated developments of international arbitration. The book is set out in three parts. In Part I, the authors discuss three significant issues related to the conclusion of an international arbitral award: arbitrator deliberations, punitive damages, and post-award interest. Part II attempts to navigate the interesting and often daunting review processes of an international arbitration award. Part III considers a blend of international arbitration recognition and enforcement issues, including jurisdictional hurdles, public policy concerns, primary defences, and the practical requirements of a successful claim. Contributors Include: Eunice Bai Jonas Benedictsson Gordon Blanke Thomas E. Carbonneau Christopher R. Drahozal Jessica Jia Fei Laurent Hirsch Vladimir Khvalei Peter Krikström Emma Lindsay Finn Madsen Damien McDonald Katarina Mild Charles Poncet Christopher Seppälä Robert H. Smit Alexander Vesselinovitch Martin Wallin