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 Learning the Logic of Subchapter K written by Laura E. Cunningham and published by West Academic Publishing. This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This product provides a complete set of partnership taxation problems for use in the classroom. Each problem contains assignments related to the text as well as the Code and regulations, and suggested additional reading.
Download or read book The Logic of Subchapter K written by Laura E. Cunningham and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This course book is designed to guide students through the conceptual framework of subchapter K. 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. It 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. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.
Download or read book Fundamentals of Partnership Taxation written by Stephen A. Lind and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mastering Partnership Taxation written by Stuart Lazar and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered. Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the "check the box" regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.
Download or read book Fundamentals of Corporate Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships written by J. Martin Burke and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tracks from formation to liquidation the life of a partnership or a limited liability company taxed as a partnership. Designed specifically for law students who have completed a basic individual income tax course, the casebook addresses the fundamental principles, Code and Regulation provisions, cases and administrative rulings governing taxation pursuant to Subchapter K. With the exception of the introduction, every chapter begins with a set of problems, a Code and Regulation assignment, a vocabulary list, and measurable learning objectives.
Download or read book Advanced Tax Strategies for LLCs and Partnerships written by Larry Tunnell and published by John Wiley & Sons. This book was released on 2020-08-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you ready to master the advanced concepts of partnership taxation? Provide your clients with valuable advice and tax planning strategies and gain a working knowledge of the Internal Revenue Code's sophisticated partnership tax rules and regulations. This book takes a deep dive into the complexities of partnership tax law. It includes step-by-step examples to help guide you through the complicated world of advanced partnership and LLC tax law. Some of the many concepts covered in this course include special allocations, liquidating and non-liquidation distributions, property basis calculations under various scenarios, and sales of a partnership interest.
Download or read book Income Tax Treatment of Cooperatives Handling of losses written by Donald A. Frederick and published by . This book was released on 1993 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Logic of the Transfer Taxes written by Laura Cunningham and published by West Academic Publishing. This book was released on 2020-12-29 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen Schwarz and published by Foundation Press. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: The impact of changing tax rates Final and proposed regulations under Subchapters C and K Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning A fresh perspective on choice of entity and an update on the "carried interest" controversy
Download or read book Federal Income Taxation of Partners and Partnerships in a Nutshell written by Karen C. Burke and published by West Publishing Company. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.
Download or read book Business Tax Stories written by Steven A. Bank and published by . This book was released on 2005 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Tax Stories does not deal solely with judicial opinions. In the field of business taxation, many of the most significant developments are not cases, and certainly not Supreme Court cases, but rather legislative and administrative changes and transactional innovations. Business Tax Stories includes chapters on several landmark cases; however, it also surveys many of the critical developments in the history of U.S. corporate and partnership taxation. Taken as a whole, Business Tax Stories is organized to serve as a history of business taxation over the last century.
Download or read book Sustainability written by Tom Theis and published by . This book was released on 2018-01-23 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: With "Sustainability: A Comprehensive Foundation," first and second-year college students are introduced to this expanding new field, comprehensively exploring the essential concepts from every branch of knowldege - including engineering and the applied arts, natural and social sciences, and the humanities. As sustainability is a multi-disciplinary area of study, the text is the product of multiple authors drawn from the diverse faculty of the University of Illinois: each chapter is written by a recognized expert in the field.
Download or read book The Speculative Turn written by Levi Bryant and published by re.press. This book was released on 2011 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continental philosophy has entered a new period of ferment. The long deconstructionist era was followed with a period dominated by Deleuze, which has in turn evolved into a new situation still difficult to define. However, one common thread running through the new brand of continental positions is a renewed attention to materialist and realist options in philosophy. Among the current giants of this generation, this new focus takes numerous different and opposed forms. It might be hard to find many shared positions in the writings of Badiou, DeLanda, Laruelle, Latour, Stengers, and Zizek, but what is missing from their positions is an obsession with the critique of written texts. All of them elaborate a positive ontology, despite the incompatibility of their results. Meanwhile, the new generation of continental thinkers is pushing these trends still further, as seen in currents ranging from transcendental materialism to the London-based speculative realism movement to new revivals of Derrida. As indicated by the title The Speculative Turn, the new currents of continental philosophy depart from the text-centered hermeneutic models of the past and engage in daring speculations about the nature of reality itself. This anthology assembles authors, of several generations and numerous nationalities, who will be at the center of debate in continental philosophy for decades to come.
Download or read book The Power of Selling written by Kimberly K. Richmond and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Problems and Solutions in Partnership Tax written by Joni Larson and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theory behind the "flow-through" tax treatment given partnerships is relatively straight forward--the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.
