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Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell Author Karen C. Burke
ISBN-10 0314288228
Release 2014
Pages 480
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.



Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell Author Karen C. Burke
ISBN-10 STANFORD:36105061844994
Release 1996-01-01
Pages 379
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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.



Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen Burke
ISBN-10 1634607120
Release 2016-12-24
Pages 463
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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.



International Taxation in a Nutshell

International Taxation in a Nutshell Author Richard Doernberg
ISBN-10 1628105550
Release 2015-12-18
Pages 676
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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.



Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla Watson
ISBN-10 1634599322
Release 2016-03-10
Pages
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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; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.



Principles of Corporate Taxation

Principles of Corporate Taxation Author Douglas A. Kahn
ISBN-10 0314184961
Release 2010
Pages 400
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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 Corporate Taxation

Federal Corporate Taxation Author Howard E. Abrams
ISBN-10 1566626862
Release 1998-01
Pages 364
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Previous edition, 2nd, published in 1990.



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.



State and Local Taxation and Finance in a Nutshell

State and Local Taxation and Finance in a Nutshell Author M. David Gelfand
ISBN-10 0314183876
Release 2007
Pages 347
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This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."



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.



Corporate Taxation

Corporate Taxation Author Cheryl D. Block
ISBN-10 9780735539679
Release 2004
Pages 529
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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.



The Law of Tax exempt Organizations in a Nutshell

The Law of Tax exempt Organizations in a Nutshell Author Scott A. Taylor
ISBN-10 0314262342
Release 2011
Pages 319
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This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this nutshell will be a valuable introduction to nonprofit professionals needing a concise overview of the legal problems that nonprofit organizations routinely face.



Federal Income Taxation of Estates Trusts and Beneficiaries in a Nutshell

Federal Income Taxation of Estates  Trusts  and Beneficiaries in a Nutshell Author Grayson M. P. McCouch
ISBN-10 1634603095
Release 2017
Pages 435
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This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.



International Project Finance in a Nutshell

International Project Finance in a Nutshell Author John M. Niehuss
ISBN-10 1628101342
Release 2015-01-20
Pages 526
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The book provides a basic introduction to the legal and financial issues that arise at each stage of a project finance transaction. It contains a comprehensive overview of the concept of project finance and includes extensive coverage of the overall legal structure of a project and the key clauses in project and financial documents. It also has chapters on project preparation, procurement, sources of finance and other financial and credit support issues, restructuring, and investment dispute settlement. The Second Edition has been substantially revised and includes new chapters and material on: the application of project finance techniques to the funding of public-private partnerships, infrastructure, and the oil and gas sector; the impact of the 2008 financial crisis on project financing; offtake contracts; and recent dispute settlement developments. The book also features useful checklists for risk analysis, due diligence, concession and loan agreement terms, credit support, tax and accounting issues, and evaluation of sources of finance.



Combating Desertification with Plants

Combating Desertification with Plants Author D. Pasternak
ISBN-10 9781461513278
Release 2012-12-06
Pages 462
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The conference "Combating Desertification with Plants" was held in Beer Sheva, Israel, from November 2-5, 1999, and was attended by 70 participants from 30 countries and/or international organisations. Desertification - the degradation of soils in drylands - is a phenomenon occurring in scores of countries around the globe. The number of people (in semiarid regions) affected by the steady decline in the productivity of their lands is in the hundred millions. The measures required to halt and reverse the process of desertification fall into many categories - policy, institutional, sociological-anthropological, and technical. Although technical "solutions" are not currently in vogue, the conference organizers felt that perhaps the pendulum had swung too far in the direction of "participatory approaches." Hence IPALAC - The International Program for Arid Land Crops - whose function is to serve as a catalyst for optimizing the contribution of plant germplasm to sustainable development in desertification-prone regions - felt the time was opportune for providing a platform for projects where the "plant-driven" approach to development finds expression. Some 45 papers were delivered at the conference, falling into the categories of this volume: Overview, Potential Germplasm for Arid Lands, Introduction, Domestication and Dissemination of Arid Land Plants, Land Rehabilitation, and Mechanisms of Plant Transfer. The conference was funded by UNESCO (Division of Ecological Sciences), the Ministry of Foreign Affairs of Finland, and MASHAV, Israel's Center for International Development Cooperation.



Accounting For Lawyers 2004

Accounting For Lawyers 2004 Author David R. Herwitz
ISBN-10 1587787873
Release 2004-08-30
Pages
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Accounting For Lawyers 2004 has been writing in one form or another for most of life. You can find so many inspiration from Accounting For Lawyers 2004 also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Accounting For Lawyers 2004 book for free.



Fundamentals of Partnership Taxation

Fundamentals of Partnership Taxation Author Stephen Schwarz
ISBN-10 1609300696
Release 2012
Pages 473
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The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers