Download or read book The Joint Venture and Tax Classification written by Joseph Taubman and published by . This book was released on 1957 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Joint Ventures written by Joseph Morris and published by . This book was released on 1987-02-24 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accounting, tax and systems guide to joint ventures, an expanding area of corporate cooperation and risk-sharing. Written to assist the financial professional in identifying and dealing with the many unique accounting, financial and technical matters that commonly arise in joint venture situations. Covers the accounting and managerial process from conception and formation through operation and dissolution. Readers will encounter an interesting combination of discussion and information on business concepts, managerial perspectives, interpersonal and inter-organizational dynamics and accounting and tax matters as they relate to joint ventures. Topics cover all areas of accounting and taxation, including equity method accounting, federal tax aspects of joint venture formation, operation and termination, examples of partnership agreements, and much more.

Download or read book Tax Planning for Domestic and Foreign Partnerships LLCs Joint Ventures and Other Strategic Alliances written by and published by . This book was released on 2005 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Review of Selected Entity Classification and Partnership Tax Issues written by United States. Congress. Joint Committee on Taxation and published by Congress. This book was released on 1997 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.

Download or read book Joint Ventures Involving Tax Exempt Organizations 2023 Supplement written by Michael I. Sanders and published by John Wiley & Sons. This book was released on 2024-01-04 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive review of the latest developments for tax-exempt organizations engaged in joint ventures In the 2023 Cumulative Supplement to the fourth edition of Joint Ventures Involving Tax-Exempt Organizations, veteran tax attorney Michael I. Sanders delivers an essential update to the premier text on the subject of joint ventures with tax-exempt organizations. You’ll discover every relevant and recent development in the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide offers unmatched access to relevant IRC provisions, Treasury regulations, IRS rulings, relevant judicial rulings, and legislative developments that impact exempt organizations considering or involved in joint ventures. You’ll also find: Sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Suggestions for structuring joint ventures and minimizing the risk of audit or penalties Written by a recognized expert in this complex and rapidly evolving field, the 2023 Cumulative Supplement is a must-read resource for tax attorneys, accountants, and professionals working with tax-exempt organizations.

Download or read book Tax Planning for Joint Ventures Partnerships and Other Strategic Alliances written by and published by . This book was released on 1996 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Planning for Corporate Joint Ventures Partnerships and Other Strategic Alliances written by and published by . This book was released on 1995 with total page 872 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transactions written by Patrick Way and published by . This book was released on 1994 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each book in the Transactions Series takes the key transaction within a particular subject area and offers an illustrative guide on how best to structure and manage such deals. All of the books include examples and practical points that arise regularly in the particular areas of business.

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 Tax Planning for International Mergers Acquisitions Joint Ventures and Restructurings 5th Edition written by Peter H. Blessing and published by Kluwer Law International B.V.. This book was released on 2020-03-10 with total page 7048 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings Fifth Edition Edited by Peter H. Blessing and Ansgar A. Simon About the editors: Peter H. Blessing is Associate Chief Counsel, International, at the Office of Chief Counsel of the Internal Revenue Service. Before his appointment in April 2019, he was the head of cross-border corporate transactions in KPMG’s Washington National Tax group. He is a member of Washington National Tax practice of KPMG LLP. His practice involves transactional, advisory and controversy matters, generally in a cross-border context. Peter obtained his LL.M. Taxation from New York University School of Law and has also earned degrees from Princeton University and Columbia Law School. Ansgar A. Simon heads the transactional tax practice of Covington & Burling LLP in New York. His broad-based transactional tax practice covers mergers and acquisitions, corporate restructuring transactions, divestitures, spin-offs, and joint ventures, as well as the financing of such transactions, generally in a cross-border context. Ansgar received his degree in law from Stanford Law School and a PhD in philosophy from the University of California, Los Angeles. About the book: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings is a practical overview of key tax aspects of international transactions that have general applications, followed by twenty detailed country profiles. Transactional tax planning always is of critical importance to sound deal making. In the international arena, cross-border mergers and acquisitions continue to proliferate as companies seek to maximize global market opportunities. Whether the transaction be strategic or opportunistic, transformational or conventional expansion, third party or internal value-enhancing restructuring, it is crucial for management and counsel to develop a working knowledge of the salient features of the relevant tax law in a broad range of global jurisdictions. This book, now in its fifth edition, distils knowledge of the tax aspects involved in such transactions across international borders. What’s in this book: This book considers each jurisdiction’s handling of areas of concern in international tax planning such as: – entity classification; – structuring taxable transactions; – structuring tax-free transactions (both in domestic and cross-border transactions); – loss planning; – IP planning; – compensation arrangements; – acquisition financing; – joint venture planning; – value added tax issues; and – tax treaty usage. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations. How this will help you: This user-friendly work assists in planning and evaluating strategies for transactions, both nationally and internationally, in single and multiple jurisdictions, as well as in implementing them. This book further allows an easy comparison of key tax aspects in major jurisdictions, thereby providing not only an easy understanding of the key structuring points in context but also critical issue-spotting as well as highlighting potential value-enhancing strategies. Addressing an important information gap in an area of widespread commercial concern, this resource helps international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals to confidently approach challenging situations in both national and international regime. Editors: Peter H. Blessing and Ansgar A. Simon

Download or read book Tax Planning for International Mergers Acquisitions Joint Ventures and Restructurings written by Ansgar A. Simon and published by Kluwer Law International B.V.. This book was released on 2023-08-31 with total page 2424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

Download or read book Review of Selected Entity Classification and Partnership Tax Issues written by William V. Roth, Jr. and published by . This book was released on 1997-05-01 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: A review, in late 1996, of recent developments in the tax rules governing entity classification taxation of the income of partnerships. This review was undertaken under the Committee's duties to investigate the operation & effects of the Federal tax system, to investigate the administration of the Federal tax system by the IRS & other Federal agencies, & to make such other investigations of the Federal tax system as are necessary. This report sets forth issues relating to the tax treatment of partnerships & the classification of entities as corp. or partnerships. Describes possible proposals relating to the tax treatment of partnerships. Discusses & analyzes issues relating to entity classification.

Download or read book Tax Strategies for Corporate Acquisitions Dispositions Spin offs Joint Ventures and Other Strategic Alliances Financings Reorganizations and Restructurings written by and published by . This book was released on 2005 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Partnership Taxation written by George K. Yin and published by Aspen Publishers. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an Introduction to the federal income taxation of partners and partnerships. The first six chapters explain how the income of the partners is taxed, and how the law achieves its objective of disregarding the business entity and taxing the partners directly. Chapters one through three focus on the classification of business entities, the pass through of a partnership's tax items to partners of the partnership, and the concept of partnership capital accounts. Chapters four through six examine the questions of how the partnership's tax items must be allocated among the partners. Chapters seven through nine consider transfers of partnership interests, contributions to and distributions from partnerships, and potential recharacterization of these transactions. ten address the tax consequences of compensating partners for services and use of capital. Chapter eleven discusses partnership terminations. The last chapter explores special anti-abuse rules that limit opportunities for abuse of law.

Download or read book Cooperative Ownership Compared to Other Business Arrangements for Closely held Joint Ventures written by Gregory M. Lawless and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Joint Ventures Involving Tax Exempt Organizations written by Michael I. Sanders and published by John Wiley & Sons. This book was released on 2013-09-03 with total page 1472 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.

Download or read book Joint Ventures Involving Tax exempt Organizations written by John R. Washlick and published by . This book was released on 2007-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: