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Federal Wealth Transfer Taxation Cases and Materials

Federal Wealth Transfer Taxation  Cases and Materials Author Paul McDaniel
ISBN-10 1609300092
Release 2015-07-31
Pages 880
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This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses at either the J.D. level or LL.M. level. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.



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 wealth transfer taxation

Federal wealth transfer taxation Author Stanley S. Surrey
ISBN-10 UCAL:B4160318
Release 1987-06
Pages 1125
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Federal wealth transfer taxation has been writing in one form or another for most of life. You can find so many inspiration from Federal wealth transfer taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal wealth transfer taxation book for free.



Land Use Regulation

Land Use Regulation Author Daniel P. Selmi
ISBN-10 9781454887966
Release 2017-03-07
Pages 1120
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Land Use Regulation: Cases and Materials, Fifth Edition is a dynamic, scholarly, yet practical teaching approach that focuses on the role of the lawyer in land use regulatory matters and the factors that influence land development decisions. Offering more comprehensive changes than in any edition since the book was first published, the Fifth Edition offers a new chapter addressing emerging issues in the field, including regulation of medical marijuana and fracking, responses to problems posed by vulnerable populations such as the homeless, continuing developments in “smart growth,” and changes in redevelopment law. It also features a thorough reorganization of takings materials, combining all of them in one chapter and addressing emerging issues.



Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers Author Stephanie J. Willbanks
ISBN-10 9781454874713
Release 2015-11-12
Pages 600
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With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.



Cyberspace Law

Cyberspace Law Author Raymond S. R. Ku
ISBN-10 9781454880004
Release 2016-09-27
Pages 840
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Written by the Director for the newly created Center for Cyberspace Law & Policy at Case Western Reserve University, the Fourth Edition of Cyberspace Law: Cases and Materials reflects the broad knowledge and experience of a pioneer in the teaching of Cyberspace law. This was the first casebook devoted exclusively to the study of cyberspace law, and is the only one that presents it as the study of the creation, dissemination, and acquisition of human thought, creativity, and information in the digital age. Of note is the casebook’s organization, which allows instructors to adapt the materials to their approaches. Features: The Supreme Court’s recent decisions in J. McIntyre v Nicastro (jurisdiction), Brown v Entertainment Merchants (video games), ABC v Aereo (copyright), Bilski v Kappos (business method patents), and Riley v California (Smart phone privacy) Lower court cases including: Authors Guild v Google (Google books fair use), Lenz v Universal Music (DMCA notice), Fraley v Facebook (Misappropriation), and Verizon v FCC (net neutrality) Presentation of current Internet law as well as related policy concerns that will drive future legal analysis when new issues emerge



Modern Real Estate Finance and Land Transfer

Modern Real Estate Finance and Land Transfer Author Steven W. Bender
ISBN-10 9781454828839
Release 2012-10-08
Pages 1056
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Modern Real Estate Finance and Land Transfer--sophisticated, yet teachable--explains the increasingly complex legal, business, and tax issues surrounding real estate transactions with discussion relevant to both commercial and residential situations. Through a transactional and interdisciplinary approach, students learn the general rules of law, their underlying rationale or policy, and how (or whether) a rule can be superseded by the mutual consent. Real-world examples help foster practical skills required of attorneys in real estate firms, and the text is appropriate for both the basic Real Estate course and advanced seminar. Topical and chronological organization features coverage of both Real Estate and Real Estate Finance and follows the lending cycle in modern financing. Questions and planning problems help students examine issues in the context of relevant transactions and documents. The authors are scholar-practitioners who skillfully the mix practical skills and theory students will need in today's competitive legal markets. The Fifth Edition has been thoroughly updated to reflect changes in the law since 2008, including case law and statutory responses to the mortgage crisis in residential real estate; foreclosure defense strategies; policy implications of the mortgage crisis, including the role of lawyers; the expanded role of ADR in real estate transactions; and securitization in light of the mortgage crisis. Features: sophisticated, yet teachable--thoroughly explains complex legal, business, and tax issues in real estate transactions transactional, interdisciplinary approach teaches the general rules of law shows underlying rationale or policy explores how (or whether) a rule can be superseded by mutual consent real-world examples and accessible explanations topical and chronological organization coverage of both Real Estate and Real Estate Finance follows lending cycle in modern real estate financing appropriate for both basic Real Estate course and advanced seminar relevant Questions and planning problems written by scholar-practitioners who blend practical skills with theory suited to both commercial and residential real estate transactions Thoroughly updated, the revised Fifth Edition presents changes in the law since 2008: case law and statutory responses to the mortgage crisis in residential real estate foreclosure defense strategies policy implications of the mortgage crisis, including the role of lawyers the expanded role of ADR in real estate transactions securitization in light of the mortgage crisis The purchase of this Kindle edition does not entitle you to receive 1-year FREE digital access to the corresponding Examples & Explanations in your course area. In order to receive access to the hypothetical questions complemented by detailed explanations found in the Examples & Explanations, you will need to purchase a new print casebook.



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.



Fundamentals of Federal Income Taxation

Fundamentals of Federal Income Taxation Author James Freeland
ISBN-10 1640208526
Release 2018-08-03
Pages
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Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.



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



Federal Income Taxation

Federal Income Taxation Author Michael J. Graetz
ISBN-10 1609301838
Release 2013
Pages 787
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This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.



Estate Planning

Estate Planning Author Wayne M. Gazur
ISBN-10 9781454869009
Release 2015-04-27
Pages 566
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This casebook introduces students to the principles of estate planning and challenges them to analyze simulated client scenarios. Featuring a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on a CD is an additional tool for giving students practice with drafting exercises.



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 Policy

Tax Policy Author Philip D. Oliver
ISBN-10 1599416255
Release 2011
Pages 1258
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The third edition arrives at a time when political impasse in Washington combines with a graying population and trillion-dollar deficits: a combination that makes fundamental reform both appealing and seemingly impossible to attain. Study of the fascinating and important field of tax policy has never been more timely. The third edition retains the same broad outline of the second, and the same seventeen chapters. At the same time, substantial changes have been made. Tax law, and tax scholarship, never stand still. Most chapters have at least one new excerpt Chapter One has four, and several new subchapters have been added. These additions bring the book up to date, and pick up new strands of scholarly discussion. Throughout the book, the third edition gives increased emphasis to political considerations. Chapter One deals with the constraints on policy choices resulting from our unprecedented deficits, and from the even more threatening long-term commitments that our entitlement programs represent. In addition to bringing these problems into sharper relief, Chapter One now addresses the causes and consequences of the increasing inequality that has been affecting the entire world, including the United States, for the past thirty years. In other chapters, an array of new excerpts explore such topics as the psychological and economic factors that have led to our present version of the realization rule; the theoretical possibility of adjusting tax burdens to reflect different amenities in different areas of the country; intergenerational (in)equity as reflected in the Social Security tax-and-transfer program; and how our tax system which has never functioned well regarding inflation would function in a world of deflation. A new Table of Authorities has been added, which will aid the user in quickly finding excerpted



Mergers and Acquisitions

Mergers and Acquisitions Author William J. Carney
ISBN-10 STANFORD:36105064179422
Release 2007-01-01
Pages 1205
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Mergers and Acquisitions has been writing in one form or another for most of life. You can find so many inspiration from Mergers and Acquisitions also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Mergers and Acquisitions book for free.



Insurance Law and Regulation

Insurance Law and Regulation Author Kenneth Abraham
ISBN-10 1609304012
Release 2015-02-27
Pages 809
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This casebook, which has been used as the principal text in more than one hundred law schools, contains extensive material on insurance contract formation and interpretation; insurance regulation; insurable interest and liability for bad-faith breach; property, health, life, and disability insurance; commercial general liability and directors & officers liability insurance; auto insurance; and reinsurance. The casebook gives equal emphasis to personal and commercial insurance, and reprints within the relevant chapters four standard-form insurance policies. There is new material on the interpretation of ambiguities, insurance regulation, the Affordable Care Act, directors & officers insurance, and excess coverage.



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.