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Corporate Taxation

Corporate Taxation Author Charlotte Crane
ISBN-10 9781422419991
Release 2012-01
Pages 466
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Corporate Taxation has been writing in one form or another for most of life. You can find so many inspiration from Corporate Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate Taxation book for free.



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.



Partnership Taxation

Partnership Taxation Author Richard M. Lipton
ISBN-10 9780769849034
Release 2012
Pages 435
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Partnership Taxation has been writing in one form or another for most of life. You can find so many inspiration from Partnership Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Partnership Taxation book for free.



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.



Foreign Tax and Trade Briefs International Withholding Tax Treaty Guide

Foreign Tax and Trade Briefs   International Withholding Tax Treaty Guide Author Walter H. Diamond
ISBN-10 9780769887654
Release 2018-08-24
Pages
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This latest release of Foreign Tax & Trade Briefs - International Witholding Tax Treaty Guide provides the withholding tax rates for more than 1,800 treaties, worldwide, paid on: • Interest on foreign loans • Dividends • Royalties • Rentals • Bank deposits • Technical fees • Shipping and aircraft income Now includes fully updated content on Mozambique, Panama, Kazakhstan, Kyrgyzstan, Turkmenistan, China, Hong Kong, India, Indonesia, Japan, Malaysia, Bahrain, Iran, Israel, Syria, the United Arab Emirates, Canada, Mexico, the United States, Argentina, Brazil, Chile, Ecuador, Venezuela, Barbados, Austria, Belgium, Cyprus, Denmark, France, Norway, Spain, Switzerland, and the United Kingdom.



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 Taxation of Business Organizations

Federal Income Taxation of Business Organizations Author Martin J. McMahon
ISBN-10 1609301145
Release 2014
Pages 1289
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Federal Income Taxation of Business Organizations has been writing in one form or another for most of life. You can find so many inspiration from Federal Income Taxation of Business Organizations also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal Income Taxation of Business Organizations book for free.



Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla E. Watson
ISBN-10 0314146466
Release 2006-01-01
Pages 431
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.



Taxation of Individual Income

Taxation of Individual Income Author J. MARTIN. BURKE
ISBN-10 1531008720
Release 2018-07-31
Pages 1180
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The twelfth edition of Taxation of Individual Income approaches the study of individual income tax through the problem method. The text is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools.



Fundamentals of Federal Estate Gift and Generation skipping Taxes

Fundamentals of Federal Estate  Gift  and Generation skipping Taxes Author Anne-marie Rhodes
ISBN-10 1634607627
Release 2017-04-30
Pages
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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 Tax

Federal Income Tax Author Martin B. Dickinson
ISBN-10 0808018639
Release 2008
Pages 2027
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CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.



Nonprofit Organizations Cases and Materials

Nonprofit Organizations  Cases and Materials Author James Fishman
ISBN-10 1628101954
Release 2015-07-28
Pages
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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.



Understanding Corporate Taxation

Understanding Corporate Taxation Author Leandra Lederman
ISBN-10 9781422474433
Release 2010
Pages 433
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Understanding Corporate Taxation has been writing in one form or another for most of life. You can find so many inspiration from Understanding Corporate Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Understanding Corporate Taxation book for free.



Understanding Corporate Law

Understanding Corporate Law Author Arthur R. Pinto
ISBN-10 9780327189848
Release 2013-09-04
Pages
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Understanding Corporate Law is designed to assist students by offering a clear and comprehensive treatment of key concepts in corporate law. It is a popular study guide for students and has been used by professors to supplement their casebook or as recommended reading. Significant business, economic, and policy issues are highlighted in connection with a thorough analysis of the important cases and statutory provisions used in the study of corporations. It includes the major theoretical approaches used in current corporate law literature. In each chapter, the authors identify important policies and discuss the relationship of the law as it has developed to those policies. Statutory issues are covered under both the General Corporation Law of the State of Delaware and the Revised Model Business Corporation Act. Understanding Corporate Law discusses developing case law including the Delaware courts' use of good faith in fiduciary duty cases. The book also reflects the corporate governance issues raised by the corporate scandals and the passage of the Sarbanes-Oxley Act of 2002. A section of Chapter 5 deals generally with that Act, but its impact is also covered in relevant sections throughout the book. This Understanding treatise is designed to be used in conjunction with all of the major corporate law casebooks.



Federal Tax Accounting

Federal Tax Accounting Author Michael B. Lang
ISBN-10 9780327174707
Release 2011-08-16
Pages 662
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This new edition of Federal Tax Accounting, part of the Graduate Tax Series, has been updated with new problems, discussions, commentary, analysis, and additional coverage of many topics. Chapters 1 and 7 have been substantially revised and reorganized. Chapters 5, 6, and 7 have expanded text with more examples and few but more focused problems. Other changes include: • Revised and expanded discussion of "taxable year" with problems, now in the first chapter; • Expanded discussion of tax accounting vs. financial accounting; • Discussion of Section 409A regulations, with a new problem; • Expanded discussion of inventories, with additional problems; • Additional commentary on accrual of income of doubtful collectability and bad debts, including Trinity Indus. v. Commissioner and Rendall v. Commissioner; • Updated discussion of Section 448(d) (5) regulations on non-accrual experience method; • New problem dealing with trade discounts, in light of Westpac Pacific Foods v. Commissioner and the Advance Trade Discount Method of Rev. Proc. 2007-53; • Updated material on proposed regulations on capitalization of tangible property expenditures; • Expanded treatment of advertising expenditures; • Expanded discussion of investment interest, prepaid interest and personal interest, including Chief Counsel Adv. 2009-11-007, applying qualified residence interest limitation per residence as well as per taxpayer; • Expanded explanation of original issue discount and market premium with examples; • Commentary on gifts of the use of property in light of the Dickman decision and the Section 7872 regulations; • Extensive additional text and explanation, with examples, of various aspects of installment reporting, with fewer, more focused problems; • A new section on installment sales coupled with a like-kind exchange with boot, with example and problem; • Expanded discussion of NOL carryovers, including the text of Rev. Rul. 81-88 and commentary; • Comment on accrual method issues similar to those in United States v. Lewis; and, • Expanded detailed analysis and discussion of Section 1341, with the text of Rev. Rul. 68-153, Zadoff v. United States, and Barrett v. Commissioner. The sophisticated realistic problems with a transactional focus are an integral part of Federal Tax Accounting. These problems require careful analysis and application of the 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 in which the most careful reading of the materials does not supply the answer.



Federal Income Taxation of Partnerships and S Corporations

Federal Income Taxation of Partnerships and S Corporations Author Paul R. McDaniel
ISBN-10 1609301722
Release 2012
Pages 531
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This book explores the technical and policy issues associated with partnership and S corporation taxation. It is adaptable for use in 2-, 3-, or 4-credit hour courses at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 5th Edition encompasses recent statutory and regulatory changes and discusses significant decisions affecting federal income taxation of partnerships and S corporations.



Federal Income Taxation of Corporations 3d 2010 Supplement

Federal Income Taxation of Corporations  3d  2010 Supplement Author Paul R. McDaniel
ISBN-10 1599418169
Release 2010-01-01
Pages 50
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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.