Download or read book Practical Guide to Partnerships Llcs and S Corporations 13th Edition written by Robert Ricketts and published by . This book was released on 2022-08-14 with total page 608 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 Practical Guide to Partnerships and LLCs written by Robert Ricketts and published by Cch Incorporated. This book was released on 2008-12 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to Partnerships and Llcs written by Robert Ricketts and published by . This book was released on 2019-10-21 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to Partnerships and Llcs written by Robert Ricketts and published by Cch Incorporated. This book was released on 2011-07-05 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth coverage of the complex issues involving partnerships and LLCs, including characterization, taxation, funding, distribution and tax treatment. Covers the fundamentals of partnership basis adjustments, transfers and sales with losses, and expensing. Includes numerous examples, charts, 1065 Form and Schedules.
Download or read book Practical Guide to Business Entities Bundle 2 written by CCH Tax Law Editors-Staff and published by . This book was released on 2011-07-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Limited Liability Company and Partnership Answer Book written by Alson R. Martin and published by Wolters Kluwer. This book was released on 2010-12-21 with total page 2332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This easy-to-read, Qandamp;A resource includes 300+ answers to help you custom design an LLC or LLP, weigh the pros and cons of converting your business to an LLC or LLP, capitalize on the advantages of converting to an LLC or LLP, ensure IRS compliance and avoid andquot;double taxationandquot; of revenues; also includes a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; with model operating agreements. By Alson R. Martin, Esq. For most companies, doing business as a limited liability company or partnership offers significant benefits. Limited Liability Company and& Partnership Answer Book's easy-to-read Qandamp;A format makes clear and accessible both the legal rules and important business decisions regarding LLCs and LLPs. With more than 300 authoritative answers, you'll understand how to: Custom design an LLC or LLP that provides liability protection to principals and agents -- and one-time taxation of revenue Weigh the pros and cons of converting your business to an LLC or LLP Capitalize on the operational, tactical, and strategic advantages of converting to an LLC or LLP Ensure compliance with the IRS and avoid andquot;double taxationandquot; of revenues Set up accurate and efficient tax and accounting systems Use a family limited partnership or LLC in business succession planning Plus, this practical handbook contains a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; and model operating agreements.
Download or read book Limited Liability Company Partnership Answer Book written by Alson R. Martin and published by Aspen Publishers. This book was released on 2001 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: For most companies, doing business as a limited liability company or partnership offers significant benefits. Limited Liability Company & Partnership Answer Book's easy-to-read Q&A format makes clear and accessible both the legal rules and important business decisions regarding LLCs and LLPs. With more than 300 authoritative answers, you'll understand how to: Custom design an LLC or LLP that provides liability protection to principals and agents -- and one-time taxation of revenue -- Weigh the pros and cons of converting your business to an LLC or LLP -- Capitalize on the operational, tactical, and strategic advantages of converting to an LLC or LLP -- Ensure compliance with the IRS and avoid double taxation of revenues -- Set up accurate and efficient tax and accounting systems. Plus, this practical handbook contains a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; and model operating agreements.
Download or read book Research Handbook on Partnerships LLCs and Alternative Forms of Business Organizations written by Robert W. Hillman and published by Edward Elgar Publishing. This book was released on 2015-08-28 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: While the partnership has been a viable alternative to incorporation for centuries, the much more recent limited liability company (LLC) has increasingly become the business organization of choice for new firms in the United States. This Handbook inclu
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 LLC Practical Guide written by Brandon's Business Guides and published by . This book was released on 2019-12-04 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: If You Want to Discover Everything You Need to Know about LLC's and If They're Right for Your Business Then Keep Reading... Do you want to Discover the power of Limited Liability Companies? Do you want to learn about the many (including Tax) benefits of an LLC? Do you wan to discover if an LLC is right for your business? LLC's have surged in popularity in recent years...and for very good reason! Not only do they provide numerous Tax and Liability benefits, but they can be quick to start yet without the correct education on LLC's they might not be the best fit for your situation. Like anything, LLC's have their disadvantages and just aren't the right fit for some people's situations, hence we created this book to provide the essential LLC education you need in a practical and easy to understand manner. If you are starting or have your own business, you quite simply must understand how LLC's work! This book has been designed specifically to outline everything you need to understand in a structural manner. So instead of aimlessly browsing the internet or watching YouTube videos on LLC's, we created the ultimate LLC guide that will save you tens of hours on the learning process and will make you an LLC expert in no time at all. We will outline exactly how you can create a strong foundation not only for your current business but for all of your future business endeavours as well. Here's just a slither of what you'll discover inside... The Exact Formula for Determining If an LLC is Right for Your Business (and For Your Future Businesses) The Step by Step Guide to Forming Your Own LLC 4 Tax Advantages of an LLC You Could be Missing Out On This 1 Reason Could be Enough To Form Your LLC TODAY! The Foolproof Guide to Coverting Another Business Entity Into an LLC How to Know When an LLC ISN'T Right For Your Business! (This Is Just as Important As Knowing When It Is...) The Almost Unknown Benefits of Dissolving Your LLC- Including The 3 Best Ways To Go About It! Discover The Exact Tools You Need to Streamline The Formation Process Of Your LLC How To Start Both a Single and Multi-Member LLC (And What One Is Best For Your Business) And that is hardly scratching the surface! Even if you have ZERO LLC experience, even if you have no idea how to form an LLC for your business and even if you have no clue what is the best business entity for your business, this book outlines in a practical manner exactly how you can understand EVERTHING about LLC's as well as if they are the right fit for your business in your current situation. So, if you want to discover how you could potentially save $1000's in Tax and Liability benefits then scroll up and click "Add to Cart."
Download or read book Agency Partnerships and LLCs written by STEPHEN M. BAINBRIDGE and published by Foundation Press. This book was released on 2023-11-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thoroughly-updated edition provides a comprehensive guide to the law of agency relationships, partnerships, and limited liability companies. In addition to detailed treatment of the key legal issues, the text also provides balanced analyses of the policies underlying the law. The reader thus comes away not only with a knowledge of the law but also an understanding of why courts and legislatures chose those rules. The text incorporates frequent references to the most up-to-date sources of the law, including those most frequently encountered in law school courses, such as the Restatement (Third) of Agency, the Uniform Partnership Act, and the Uniform Limited Liability Company Act. In addition, to account for the increasing dominance of Delaware as the state in which limited liability companies are formed, the new edition pays considerable attention to the Delaware Limited Liability Company Act.
Download or read book Ultimate Guide to Incorporating in Any State written by Michael Spadaccini and published by Entrepreneur Press. This book was released on 2004-09-08 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this authoritative handbook, business legal expert Michael Spadaccini gives the business professional all the tools necessary to plan, organize, form, operate, and maintain a basic corporation in any of the 50 states. Filled with model documents that can be easily customized using the enclosed CD-ROM, this easy-to-use kit also provides information and assistance regarding the ongoing responsibilities of running a corporation to give you a complete package.
Download or read book An Introduction to Agency Partnerships and LLCs written by Melvin Aron Eisenberg and published by Foundation Press. This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a softbound casebook, affordably priced, designed for use in either a short course on noncorporate business organizations, or as a supplement to Corporations casebooks that have only limited coverage of noncorporate business organizations. The book consists of text plus an extensive Appendix that includes major statutes and materials on agency, partnership, and limited liability companies (LLCs). The text is short, but comprehensive. The most important new feature of the Third Edition is the addition of principal cases and Notes on Limited Liability Companies. In addition, the coverage of limited partnerships has been expanded, and new cases have been added on such issues as authority, agreements concerning dissolution, and the obligations of a departing partner. The Note material that has been carried over has been thoroughly rewritten.
Download or read book LLC written by Greg Shields and published by . This book was released on 2020-01-22 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: A limited liability company (LLC) can be the right choice for any business owner seeking to reduce liability and protect his or her assets. This type of entity has several advantages over operating a sole proprietorship or partnership. In this book, you will discover the ins and outs of an LLC and find out if it's right for you.
Download or read book Taxpayer s Comprehensive Guide to LLCs and S Corps written by Jason Watson Cpa and published by . This book was released on 2020-02-29 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is our eighth edition (2020 Edition).How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of KnowledgeBase articles on WCG (formerly Watson CPA Group) website. The articles touched on basic topics such as how to elect S Corp status, shareholder payroll, reasonable salary determination and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code. Beyond general S Corp benefits, our 2020 edition of this book will show you-1. Entity Structures, and Custom Multi-Entity Arrangements2. The Fallacy of Nevada Corps3. State Taxes, Nexus, FBA Problems, and Liability 4. S Corp Benefits, Tax Savings 5. Avoiding Self-Employment Taxes6. The 185 Reasons an S Corp or LLC Might Stink7. Forming and Operating an S Corp8. Late S Corp Election9. Determining Reasonable S Corp Shareholder Salary10. Section 199A Business Tax Deduction11. Tax Deductions, Fringe Benefits, Kids on Payroll and Cars12. Properly Paying for Health Insurance13. Small Business Retirement Planning with Your S CorpEach week we receive several phone calls and emails from small business owners and other CPAs across the country who have read our Taxpayer's Comprehensive Guide to LLCs and S Corps and praised the wealth of information. Regardless of your current situation, whether you are considering starting your own business or entertaining a contracting gig, or you are an experienced business owner, the contents of this book are for you.This book is written with the general taxpayer in mind. Too many resources simply regurgitate complex tax code without explanation. While in some cases tax code and court opinions are duplicated verbatim because of precision of the words, this book strives to explain many technical concepts in layperson terms with some added humor and opinions.We believe you will find this book educational as well as amusing.
Download or read book Agency Partnerships and LLCs written by Daniel S. Kleinberger and published by Aspen Publishers. This book was released on 2002 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to the wide range of quality textbooks specially created for paralegal programs, Aspen Law & Business also offers a number of law school resources that you may find suitable for use in your course area.Each book in this popular series offers a winning combination of text, examples, and explanations as it guides students to a more thorough understanding of the subject at hand.
Download or read book Ultimate Guide to Forming an LLC in Any State Second Edition written by Michael Spadaccini and published by Entrepreneur Press. This book was released on 2010-08-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invaluable Insight into LLCs Featuring updated forms and financial templates now available via download, this comprehensive toolkit provides step-by-step instructions for planning, organizing, forming, operating and maintaining a limited liability company (LLC) in any state. LLCs are one of the most flexible business formations available and for many businesses, offer the best of both worlds. As in partnerships, taxation passes through to the business, avoiding the double taxation problem with corporations. And like corporations, LLCs offer liability protection for owners and their assets. However, LLCs aren’t for everyone. To help you make an informed decision, business legal guru Michael Spadaccini provides invaluable insight, offering tips from the pros, practical experience and lists of advantages and disadvantages. This hands-on reference offers: Instructions on how to start and maintain an LLC, including detailed requirements for every state The pros, cons, and uses of different business formations – inclusing LLCs, corporations, sole proprietorships, and partnershipe Details on how and when LLCs are best used for minimizing taxes, increasing liability protection and shielding assets Contact information and summaries of incorporations laws for the 50 states and Washington, DC, including requirments and costs for creating LLCs.
