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Federal Tax Research

Federal Tax Research Author Gail Richmond
ISBN-10 1683289501
Release 2018
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Federal Tax Research has been writing in one form or another for most of life. You can find so many inspiration from Federal Tax Research also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal Tax Research book for free.

Tax Research Techniques

Tax Research Techniques Author Robert L. Gardner
ISBN-10 9781941651476
Release 2017-05-15
Pages 288
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Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.

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.

Federal Income Taxation of Corporations

Federal Income Taxation of Corporations Author Martin J. McMahon
ISBN-10 1609301897
Release 2014-04-02
Pages 873
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The Fourth Edition explores both the technical and policy issues associated with taxation of passthrough entities and is designed to be useful regardless of the individual instructor's teaching method. It is adaptable for use in either 2-, 3- or 4-credit hour course dealing with corporate taxation at either the J.D. or LL.M. level, while presenting selected in-depth coverage of advanced issues. Arrangement of both the subdivisions within the chapters and detailed Illustrative Material following the principal cases facilitates assignment of selected portions of the material on any particular topic to suit the individual instructor's choice of method and scope of coverage. Within each section, the book moves from the straight-forward to the more complex rules associated with the topic. Materials on acquisitions and reorganizations are organized to facilitate selective coverage in survey courses.

Practical Guide to Real Estate Taxation

Practical Guide to Real Estate Taxation Author David F. Windish
ISBN-10 0808017004
Release 2007-09-01
Pages 666
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Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.Real Estate Taxation begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations.The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An indepth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

Employee Benefit Plans

Employee Benefit Plans Author Barry Kozak
ISBN-10 1594606390
Release 2010-01-01
Pages 592
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Employee Benefits Plans helps students understand what tax-advantaged benefits can be offered to employees, the statutory and regulatory provisions that must be followed by the employer, the manner and extent to which the federal agencies regulate the delivery of employee benefits, how employees perceive and appreciate these voluntary benefits, and the various public policy issues that permeate every aspect of employee benefits. Each chapter is divided into three segments: an overview, an analysis of the regulatory framework, and an overview of some of the practical applications. Each overview is limited to a few pages, and should be read even if the rest of the chapter is omitted from the course syllabus. The heart of each chapter lies with the regulatory framework segment, but is written in plain English so that even non-attorneys can appreciate how the statutes, regulations, court decisions, and public policy considerations shape the employer's ability to promise and deliver employee benefits through a plan. Additionally, each chapter contains a practical applications segment that provides examples and issues that employee benefits professionals face when advising employers. The book begins with a section on preliminary concerns, such as the benefits that can be promised to employees, a review of basic tax concepts, and a review of the Employee Retirement Income Security Act of 1974. The second section of the book explores all aspects of tax qualified retirement plans, such as the qualification rules, a differentiation of defined benefit and defined contribution plans, how the employer funds and invests plan assets, the limitation on abuses in favor of higher paid employees, the vesting and accrual of plan benefits, how participants and beneficiaries receive their promised benefits, and the regulatory role of the Internal Revenue Service. The third section outlines the labor aspects and employee protections for plans covered under ERISA, including which plans are actually covered by ERISA, the requirements for a written plan document, the fiduciary rules for the management and investment of plan assets, civil causes of action, reporting and disclosure requirements, plan terminations and the regulatory role of the Department of Labor. The fourth section of the book highlights the basics of executive compensation and health and welfare benefit plans, and also summarizes the Social Security system and Individual Retirement Accounts. The final section of the book addresses some of the ethical issues faced in employee benefits practice, includes several essays specifically written for this text book discussing careers and roles as an employee benefits professional, and concludes with a discussion of public policy issues facing an aging population.

The Bluebook

The Bluebook Author
ISBN-10 LCCN:92643356
Release 1991
Pages 343
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The Bluebook has been writing in one form or another for most of life. You can find so many inspiration from The Bluebook also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The Bluebook book for free.

Dynamic Business Law

Dynamic Business Law Author Nancy Kubasek
ISBN-10 9780077618377
Release 2014-01-10
Pages 1440
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3 things to know about the focus of Dynamic Business Law, 3e: Emphasis on ETHICAL DECISION-MAKING. In chapter 2, the authors introduce a framework for making ethical business decisions that students can use on a regular basis. Following each case there are questions designed to train students to apply this approach. Then repeatedly throughout the chapters, questions about business ethics are raised in the text. This framework is designed to help improve the learning process of students and to give a sense of relevancy to the ethical decision making process. Emphasis on CRITICAL THINKING. Neil Browne, one of the co-authors of this text, has written a successful text on critical thinking. His framework is included in Dynamic Business Law as well – to help students learn how to frame and reframe a question/issue. Critical thinking questions are also included at the end of each case, to further tie in this component. Emphasis on the BUSINESS in business law. Dynamic Business Law emphasizes the tie of legal issues back to the core business curriculum. This will help both students and faculty. Students need to understand how the concepts they learn in this course tie into their business careers. Instructors can easily show that the study of business law is best seen as a foundational component of the larger study of business administration.

Fundamentals of Legal Research

Fundamentals of Legal Research Author Steven M. Barkan
ISBN-10 1599412187
Release 2009
Pages 810
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This classic textbook has been updated to include the latest methods and resources. Fundamentals of Legal Research provides an authoritative introduction and guide to all aspects of legal research, integrating Internet and other electronic sources. In addition to chapters on federal and state court reports, statutes, digests, citators, secondary sources, and legal citation form, the Ninth Edition includes specialized chapters on research in administrative law, constitutional law, electronic sources, federal legislative histories, international and human rights law, tax law, and the United Kingdom. This edition includes a new chapter on legal writing, an updated glossary of research terms, and revised tables and appendixes. Because of its depth and breadth, Fundamentals of Legal Research is an excellent text for both beginning and advanced legal research classes; it is a book that students will want to retain for future use. Designed for use in conjunction with Barkan, Mersky, and Dunn's Assignments to Fundamentals of Legal Research, a workbook of exercises that complement and reinforce information in the textbook.

Federal Estate and Gift Taxes

Federal Estate and Gift Taxes Author Tax Law Editors Cch
ISBN-10 0808045873
Release 2017-04-19
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CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. To help facilitate users' research: - All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.).- The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections.Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject. This reference's portable one-volume presentation with expanded page size and larger type fonts for enhanced readability makes it a handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2017.

The Process of Legal Research

The Process of Legal Research Author Deborah A. Schmedemann
ISBN-10 9781454876120
Release 2016-03-20
Pages 368
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A long-time best-selling comprehensive text for basic legal research, The Process of Legal Research: Practices and Resources, 9E melds a rich discussion of legal authorities with a presentation of strategic processes for researching using the vast array of resources now available to the legal researcher. With readability in mind, The Process of Legal Research is written to engage various learners through streamlined text, graphics, in-text scenarios that draw on first-year topics, sample documents, and self-assessment questions. Covering sources from dictionaries to international and tribal law, and presenting and repeatedly demonstrating ten practices that distinguish skilled researchers, the book zeroes in on current, credible, cost-efficient options for each type of legal authority. To maximize students comprehension, the chapters conclude with a research scenario paired with questions for guided practice as well as a theoretical question to prompt class discussion.

Federal Tax Accounting

Federal Tax Accounting Author Stephen F. Gertzman
ISBN-10 OCLC:995176103
Release 2017
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Federal Tax Accounting has been writing in one form or another for most of life. You can find so many inspiration from Federal Tax Accounting also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal Tax Accounting book for free.

Federal Income Tax

Federal Income Tax Author Douglas A. Kahn
ISBN-10 STANFORD:36105063697515
Release 2005
Pages 792
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A concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.Summary of Contents" Preface" Table of Contents" Chapter1. Introduction2. Gross Income3. Adjusted Gross Income and the Standard Deduction4. Personal and Dependant Exemption Deductions5. Interest Expense6. State and Local Taxes7. Losses8. Medical Expenses9. Charitable Contributions10. Business and NonBusiness Expenses11. Depreciation and Amortization12. Modified Accelerated Cost Recovery System (MACRS)13. Miscellaneous Credits and Deductions14. Joints Returns, Head of Household, and Surviving Spouse15. Alternative Minimum Tax16. Realization of Gain or Loss on the Disposition of Property17. Recognition of Gain or Loss on the Disposition of Property18. Capital Gains and Losses19. Quasi-Capital Assets and Recapture of Depreciation20. Assignment and Anticipation of Income, "Kiddie Tax," and Installment Sales21. Income in respect of a Decendent (IRD)" Index

Practical Guide to Estate Planning

Practical Guide to Estate Planning Author Ray D. Madoff
ISBN-10 0808091522
Release 2007-11-01
Pages 856
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Practical Guide to Estate Planning provides a clean overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. This book is not lacking in detail, witnessed by its well-annotated collection of forms that will appeal to many experienced estate planners. The layout of this book reflects its emphasis on simplicity and clarity. It is divided into four major sections, the first of which provides a general view of the estate planning process.The second section of the 2008 Edition of Practical Guide to Estate Planning addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. The third section explores some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, including the use of private foundations and split-interest trusts. The last section contains a set of estate planning forms. Included are a pour-over will, a revocable trust, a minor's trust, a Crummey trust, a life insurance trust, a durable power of attorney, a health care proxy and an unannotated qualified personal residence trust (QPRT). The authors provide alternative drafting options as well as comprehensive annotations that can be used as quick references that explain why and how these devices operate.This reference, with its wealth of basic information as well as its impressive assortment of forms and supporting materials, offers something of interest for everyone. Its clarity and clean organization, augmented by well-constructed examples, practice tips, diagrams and charts, make it a work that will be useful to both the newcomer and the experienced practitioner in the field.The 2008 Edition covers the legislative, regulatory and judicial developments that are of most importance to estate planners, bringing you up to date in this constantly changing area. Highlights includecoverage of: ·Proposed regulations that would change the tax consequences of a sale of property in exchange for a private annuity; . Income tax "trap for the unwary" where a business (family-owned or not) owns life insurance on an employee (included in the Pension Protection Act of 2006); . Update on estate tax reporting requirements for sales to GST trusts; ·Explanation of the estate planning implications of the changing legal landscape for same-sex couples, including marriage in Massachusetts and quasi-marital protection in California, Hawaii, New Jersey and Vermont, as well as the most recent changes in New Hampshire and Oregon; . A new section on long-term care insurance; ·Substantial changes reflecting the Pension Protection Act of 2006, including new rules for donor-advised funds, supporting organizations, and private foundations; . Addition of a new section discussiong provisions under the Pension Protection Act of 2006 concerning non-spousal rollovers from quaified retirement plans; . Changes to income limits for eligibility to make contributions to a Roth IRA, which were indexed for inflation for the first time in 2007; ·Discussion of the provision of the Pension Protection Act of 2006 that allows for direct rollovers from a quailfied retirement plan to a Roth IRA beginning in 2008; and ·Companion CD-ROM of the forms both with and without the annotations.

Legal Research Guide Patterns and Practice 2015

Legal Research Guide  Patterns and Practice   2015 Author Bonita K. Roberts
ISBN-10 9781632815354
Release 2015-08-12
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Legal Research Guide: Patterns and Practice has been popular with both law students, attorneys, and other researchers. The new edition continues its rich tradition and leader as a practical guide to the research process and the checklist approach. This Seventh Edition, explains the interrelationship of manual and electronic research. Each method has its advantages and disadvantages. To do legal research accurately, quickly, and efficiently, the researcher must have a basic understanding of each method. Each is an important component and is best suited to certain types of information. Even with advances in electronic research, the authors believe that it is important to understand the manual research process and that some research can still be done more efficiently or completely through manual research due to the time and substance restrictions in databases. The eBook versions of this title feature links to Lexis Advance for further legal research options.

GP Solo Small Firm Lawyer

GP  Solo   Small Firm Lawyer Author
ISBN-10 STANFORD:36105062246736
Release 1999
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GP Solo Small Firm Lawyer has been writing in one form or another for most of life. You can find so many inspiration from GP Solo Small Firm Lawyer also informative, and entertaining. Click DOWNLOAD or Read Online button to get full GP Solo Small Firm Lawyer book for free.

Technology Innovation Law and Practice Cases and Materials

Technology Innovation Law and Practice  Cases and Materials Author Theodore Hagelin
ISBN-10 9780327173960
Release 2012-01-25
Pages 1482
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This book is a comprehensive collection of cases, statutes, regulations and readings focused on the commercial development of new technologies, primarily by start-up and early-stage companies. It defines the technology innovation process as the set of decisions and actions by which an invention is transformed from a laboratory prototype into a commercially viable product or process; and defines the technology innovation period as the time between the point of invention (reduction to practice) and the point of market introduction. Technology Innovation Law and Practice addresses the gap in academic attention paid to the field of technology innovation. The book provides students, faculty and practitioners, both in law and other disciplines, with a single source of in-depth information on the laws that affect the technology innovation process. The book is unique in its interdisciplinary focus, in its emphasis on start-up and early-stage technology companies, and in its combination of instructional and reference materials.