Download or read book Practical Guide to Partnerships and LLCs written by Robert Ricketts and published by CCH. This book was released on 2007-02 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to Partnerships and LLCs (3rd Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.
Download or read book Partnerships and S Corporations written by Keith Preston and published by Nova Science Publishers. This book was released on 2014-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better identify partnerships and S corporations to consider examining. This book also analyzes individual tax return data to determine who earns pass-through business income and bears the burden of taxes on that income.
Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by . This book was released on 1997 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by West Publishing Company. This book was released on 1999 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basic Federal Income Taxation of Partnerships and S Corporations written by Samuel C. Thompson and published by West Academic Publishing. This book was released on 1995 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduces the basic structure for taxing C corporations, partnerships, and S corporations, and reviews several fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, and the like-kind exchange provision. Most major topics are introduced by a textual discussion of the basic tax factors involved followed by a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Cases, rulings, notes, and problems that deal with more esoteric issues are then presented. The book contains many of the most significant cases and rulings on each major topic.
Download or read book Federal Income Taxation of Partnerships and S Corporations written by Martin J. McMahon Jr. and published by Foundation Press. This book was released on 2020-07-30 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation 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 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt--an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.
Download or read book Llc Vs S Corp Vs C Corp Explained in 100 Pages Or Less written by Mike Piper and published by . This book was released on 2016-02-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "LLC, S-Corp, or C-Corp" question is one of essential importance: Make the right decision, and you'll be paying less tax; you'll know yo ur personal assets are protected from lawsuits against your business; and you might even save yourself some money on accounting and legal fees. Make the wrong decision, and you'll be throwing away money to Uncle Sam; you'll be wasting money on legal bills; and you'll be only a lawsuit away from losing your home and other personal assets. Find the following, explained in plain-English with no legal jargon: The basics of sole proprietorship, partnership, LLC, S-Corp, and C-Corp taxation. How to protect your personal assets from lawsuits against your business. When the protection offered by an LLC will work. (And more importantly, when it will not!) Which business structures could reduce your federal income tax or self-employment tax.
Download or read book Partnership Tax Digest written by James A. Douglas and published by . This book was released on 1988 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to S Corporations written by Michael Schlesinger and published by CCH. This book was released on 2007 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation of Partnerships and S Corporations 4th 2010 Supplement written by Paul R. McDaniel and published by Foundation Press. This book was released on 2010-07-01 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.
Download or read book Practical Guide to Partnerships Llcs and S Corporations 14th Edition written by Robert Ricketts and published by . This book was released on 2023-08-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to Partnerships and LLCs (10th Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: - partnership basis adjustments - transfers to partnerships of property with built-in losses - sale of an interest in a partnership with built-in loss property - disproportionate distributions from partnerships with built-in loss property - expensing and amortization of partnership organizational expenses - partnership treatment of the deduction for domestic production activities - recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the check the box rules, anti-abuse rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of the seller's gain or loss, sales of partnership interest when the partnership holds ordinary income property and the effect of sale of partnership interest on the partnership. The final part covers distributions, including nonliquidating, liquidating, special distribution exceptions, and disproportionate distributions. This section also includes coverage of the death or retirement of a general partner and special rules for service partnerships. The detailed and substantial coverage in the text is enhanced by the abundant illustrations and special aids to understanding, such as flowcharts, offered throughout. Practical Guide to Partnerships and LLCs will be a great resource all tax practitioners, students and those interested in developing their knowledge of partnerhip and LLC taxation..
Download or read book Partnership Tax Digest written by James A. Douglas and published by . This book was released on 1987 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Partnership Tax Digest written by James A. Douglas and published by . This book was released on 1989 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book LLCs Partnerships and Corporations written by ROBERT J. RHEE and published by West Academic Publishing. This book was released on 2021-03-16 with total page 1015 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
Download or read book Angel Investing written by Joe Wallin and published by Holloway, Inc.. This book was released on 2020-07-01 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Angel Investing: Start to Finish is the most comprehensive practical and legal guide written to help investors and entrepreneurs avoid making expensive mistakes. Angel investing can be fun, financially rewarding, and socially impactful. But it can also be a costly endeavor in terms of money, time, and missed opportunities. Through the successes, failures, and collective experience of the authors you’ll learn how to navigate the angel investment process to maximize your chances of success and manage downside risks as an investor or entrepreneur. You’ll learn how: - Lead investors evaluate deals - Lawyers think through term sheets - To keep perspective through losses and triumphs This book will also be of use to founders raising an angel round, who will be wise to learn how decisions are made on the other side of the table. No matter where you’re starting from, this book will give you the context to become a savvier thinker, a better negotiator, and a positive member of the angel investing and startup communities.
Download or read book How to Form Your Own S Corporation and Avoid Double Taxation written by Ted Nicholas and published by Kaplan Publishing. This book was released on 1995 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Featuring a wealth of practical ready-to-use information, the book covers step-by-step the how-to and when-to of setting up an "S" Corporation, including a guide to all the required tax forms as well as samples of the actual forms, a special section that uses a fictional "S" Corporation showing how to fill out the 1120S Tax form, and coverage of the best deductions available to "S" Corporations.
