Download or read book Federal Taxation of Income Estates and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Download or read book The Logic of Subchapter K written by Laura E. Cunningham and published by West Academic Publishing. This book was released on 2006 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.
Download or read book Leddy Pepper s Conceptual Bases of Professional Nursing written by Lucy Hood and published by Lippincott Williams & Wilkins. This book was released on 2013-11-26 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Easy to read and highly practical, Leddy & Pepper’s Conceptual Bases of Professional Nursing, 8th Edition provides a broad overview of the nursing profession, addressing philosophical, developmental, sociocultural, environmental, political, health care delivery, and leadership issues vital for career enhancement. The author covers professional nursing roles and client care issues, stimulate nurses to learn more about presented content, and present strategies to deal with the emotional and ethical dimensions of professional practice. Updated to reflect the latest advances in the field, the Eighth Edition now includes real life clinical scenarios and introduces students to the complex environment of nursing practice today through Hood’s Professional Nurse Contributions Model, which synthesizes the affective, cognitive, behavioral, and psychomotor domains of professional practice. Also new is a unique online Interactive Literature Assessment Tool that gets students thinking critically about the relationship between issues discussed in current journal articles and their future nursing careers. This edition also offers an expanded student resource program, which is customizable to the student’s level of practice expertise.
Download or read book Taxation for Decision Makers Binder Ready Version written by Shirley Dennis-Escoffier and published by John Wiley & Sons. This book was released on 2015-07-27 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation for Decision Makers, 2016 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia. This text is an unbound, three hole punched version.
Download or read book Federal Income Taxation written by Michael J. Graetz and published by . This book was released on 2009 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: This casebook provides detailed information on federal income taxation. Text and explanatory materials designed for law study accompany the cases. The sixth edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the more than dozen tax acts that passed since the prior edition.
Download or read book Concepts in Federal Taxation 2010 Professional Version written by Kevin Murphy and published by South-Western Pub. This book was released on 2009-04-14 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt: Murphy/Higgins's CONCEPTS IN FEDERAL TAXATION 2010 offers students a better way to learn tax Â- through a conceptual approach. This approach presents taxation as a small number of unifying concepts. Once students understand these concepts, they can apply them to specific tax rules and to basic aspects of everyday economic life. The authors present the latest tax changes in a clear and straightforward manner so that students are not overwhelmed with technical detail. The text introduces students to individual taxation and covers business entities at the end. Concept Checks throughout this edition present material in comprehensible segments, ideal for CPA Exam review. Examples, appearing frequently throughout the text, relate concepts to familiar business scenarios using an engaging discussion and answer format. Murphy/Higgins's CONCEPTS IN FEDERAL TAXATION 2010 promises more exercises than any other text of its kind for the practice students need. H&R Block's TaxCut® software and Checkpoint® Student Edition from Thomson Reuters are packaged with each new copy of this text to provide your students with additional professional experience!
Download or read book Professional Nursing and Midwifery Practice Custom Edition for Monash University written by University of Monash and published by Elsevier Health Sciences. This book was released on 2017-02-15 with total page 551 pages. Available in PDF, EPUB and Kindle. Book excerpt: This custom book was compiled by the School of Nursing and Midwifery at Monash University for undergraduate nursing students undertaking NUR1110, NUR1111 and NUR1113. It includes handpicked content from the following bestselling nursing titles: Communication: Core Interpersonal Skills for Health Professionals, 3rd Edition Psychology for Health Professionals, 2nd Edition Patient and Person: Interpersonal Skills in Nursing, 5th Edition The Clinical Placement: An essential guide for nursing students, 3rd Edition Potter and Perry's Fundamentals of Nursing - ANZ, 5th Edition Contexts of Nursing: An Introduction, 4th Edition Introduction to Public Health, 3rd Edition Essentials of Law for Health Professionals, 4th Edition
Download or read book Corporate Partnership Estate and Gift Taxation written by and published by . This book was released on 1999 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conceptual Foundations E Book written by Elizabeth E. Friberg and published by Elsevier Health Sciences. This book was released on 2015-05-15 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: NEW! Three all-new chapters bring you the latest information on telehealth in nursing practice, information management, and global rural nursing practice. UPDATED! Integrated and updated information on Health Care Reform Initiatives. UPDATED! Health Policy and Practice and the Nursing Practice Environment chapter features new content on the 2010 Affordable Health Care Act. UPDATED! 2010 Institute of Medicine (IOM) Future of Nursing (FOM) recommendations discussed in Beyond Professional Socialization chapter. UPDATED! Patient Safety chapter offers expanded coverage of QSEN competencies, including Nursing Quality Indicators. UPDATED! Health and Health Promotion chapter now covers the Healthy People 2020 and 2020 National Health Promotion Initiative. UPDATED! Concept of "group think" added to Think Like a Nurse: Essential Thinking Skills for Professional Nurses chapter. UPDATED! Legal Aspects of Nursing Practice chapter features the most up-to-date content on delegation, transferring authority, responsibility, accountability, nurse fatigue, criminalization of unintentional errors, use and abuse of social media and lateral violence.
Download or read book Concepts for Nursing Practice E Book written by Jean Foret Giddens and published by Elsevier Health Sciences. This book was released on 2019-11-22 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn the core concepts of nursing care and apply them to the clinical setting! Concepts for Nursing Practice, 3rd Edition uses a simplified, intuitive approach to describe 57 important concepts relating to all areas of nursing practice. For easier understanding, this book also makes connections among related concepts and links you to other nursing textbooks. Exemplars for each concept provide useful examples and models, showing how concepts are successfully applied to practice. New to this edition are updated research evidence and a new Population Health concept. Written by conceptual learning expert Jean Giddens, this text will help you build clinical reasoning skills and prepare confidently for almost any clinical nursing situation. - Authoritative content written by expert contributors and meticulously edited by concept-based learning expert Jean Giddens sets the standard for the rapidly growing concept-based curriculum movement. - A total of 57 important nursing concepts are clearly defined and analyzed, spanning the areas of patient physiology, patient behavior, and the professional nursing environment. - Case studies in each chapter make it easier to apply knowledge of nursing concepts to real-world situations. - UNIQUE! Featured Exemplars sections describe selected exemplars related to each nursing concept, covering the entire lifespan and all clinical settings, and help you assimilate concepts into practice. - UNIQUE! Logical framework of concepts by units and themes helps you form immediate connections among related concepts --- a key to conceptual learning. - UNIQUE! Interrelated Concepts illustrations provide visual cues to understanding and help you make connections across concepts. - NEW! UPDATED content reflects the latest research evidence and national and international practice guidelines. - NEW! Population Health concept reflects the future of nursing, in which health care organizations learn to deliver care that is high in quality, patient-centered, cost-effective, and evidence-based. - NEW! Featured Exemplars sections provide a brief explanation of some of the most important exemplars. - NEW! Discussion questions in case studies reinforce your understanding of each concept. - NEW! UPDATED exemplar links connect you to concept exemplars in other RN- and LPN/LVN-level Elsevier nursing titles.
Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-23 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
Download or read book Federal Income Tax written by Joseph Bankman and published by Aspen Law & Business. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: For an effective combination of examples and explanations And The proper tone to illuminate tax law and policy, turn to this proven study guide. FEDERAL INCOME TAX: Examples & Explanations, Fourth Edition, gives students a clear understanding of the Code and Regulations without oversimplifying the topic. The authors build a secure platform for understanding: unique Examples & Explanations series style combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and to provide practice in applying information to fact patterns comprehensive coverage combines cases, statutory, and regulatory analysis compatibility with a wide variety of casebooks clear and straightforward writing style helps to demystify a difficult and intimidating subject Exam Appendix includes eight actual law school exams, complete with suggested answers numerous policy questions appear throughout the text logical organization helps students progress through the material helpful introductions explain the concepts to be studied the book has been thoroughly updated for its Fourth Edition: reflects changes in the tax law since 2001, including those resulting from the Jobs and Growth Tax Relief Reconciliation Act of 2003, The Working Families Tax Relief Act of 2004, And The American Jobs Creation Act of 2004. includes new and updated examples and explanations Thousands of students have already benefited from the clarity and quality of FEDERAL INCOME TAX: Examples & Explanations. Be sure to recommend the Fourth Edition to your students.
Download or read book Taxation for Decision Makers 2020 written by Shirley Dennis-Escoffier and published by John Wiley & Sons. This book was released on 2019-08-13 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation 2020 introduces all relevant tax topic covered in the CPA exam to undergraduate or graduate students in one-semester introductory tax courses. Offering a decision-making approach to the material, this comprehensive yet accessible text maintains the appropriate balance between concepts and specifics. Twelve concise, student-friendly chapters supply sufficient details to build upon for future careers in taxation and consulting while avoiding the minutiae rarely seen in everyday practice. The new tenth edition covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities. An emphasis on tax planning helps students understand the effect taxation has on decisions for both individuals and entities. Thoroughly updated for the coming tax year, this textbook covers fundamental areas of taxation and its environment including business and property concepts, property dispositions, business and wealth taxation, and income, expenses, and individual taxes. A wealth of instructor resources includes two solutions manuals—one of which provides solutions to the Research and Tax Return problems—an extensive test bank, and PowerPoint slides. Engaging, highly-readable text enables instructors to assign students out-of-class readings and spend classroom time on more complex topics.
Download or read book Corporate Tax Law written by Peter Harris and published by Cambridge University Press. This book was released on 2013-03-07 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Download or read book Beneficial Ownership in International Tax Law written by Angelika Meindl-Ringler and published by Kluwer Law International B.V.. This book was released on 2016-06-07 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Download or read book Prentice Hall Federal Taxes written by and published by . This book was released on 1977 with total page 1264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Concept and Implementation of CFC Legislation written by Nathalie Bravo and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
