Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen C. Burke
ISBN-10 0314158790
Year 2005
Pages 398
Language en
Publisher West Academic
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Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.

Federal Income Taxation of Corporations and Stockholders in a Nutshell 7th

Federal Income Taxation of Corporations and Stockholders in a Nutshell  7th Author Karen Burke
ISBN-10 9781634593670
Year 2014-01-17
Pages 480
Language en
Publisher West Academic
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Doernberg s International Taxation in a Nutshell 9th

Doernberg s International Taxation in a Nutshell  9th Author Richard Doernberg
ISBN-10 9781628105957
Year 2012-01-31
Pages 654
Language en
Publisher West Academic
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The Nutshell not only addresses the fundamentals of U.S. international taxation, but also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers and the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.

Kahn Kahn and Perris s Taxation of S Corporations in a Nutshell

Kahn  Kahn  and Perris s Taxation of S Corporations in a Nutshell Author Douglas Kahn
ISBN-10 9781628105612
Year 2007-12-10
Pages 269
Language en
Publisher West Academic
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This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder’s basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation’s passive investment income and built-in gains.

Partnership Income Taxation 5th Concepts and Insights Series

Partnership Income Taxation  5th  Concepts and Insights Series Author William Lyons
ISBN-10 9781628102642
Year 2011-03-01
Pages 256
Language en
Publisher West Academic
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This edition of Lyons and Repetti’s Partnership Income Taxation attempts the simplest possible introduction to an intricate body of law. Any “simplified” description of the rules of partnership taxation would be so misleading as to be useless. Therefore, the authors have tried to make the subject accessible, not by paraphrasing the rules, but by including examples that are as straightforward as possible. The authors focus on simple partnerships holding few assets and engaging in routine transactions. They place the rules in context by pointing out the purposes of the Internal Revenue Code provisions and regulations and by presenting background information about practical matters, such as how partnerships maintain capital accounts and how nonrecourse financing works.

Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell Author John K. McNulty
ISBN-10 031492700X
Year 2012
Pages 543
Language en
Publisher West Academic
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How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Exam Pro on Partnership Taxation

Exam Pro on Partnership Taxation Author Robert Wootton
ISBN-10 9781634609012
Year 2016-07-11
Pages 577
Language en
Publisher West Academic
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Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labelled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the study questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzker’s LLM Tax Program have named him its outstanding tax professor seven times.

Short and Happy Guide to Federal Income Taxation

Short and Happy Guide to Federal Income Taxation Author Joel Newman
ISBN-10 9781683286875
Year 2017-02-10
Pages 181
Language en
Publisher West Academic
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A pleasant stroll through the thickets of the basic law school income tax course. Newman addresses all of the usual suspects, including income, deductions, capital gains, and timing. There are photos of narrow Amsterdam canal houses, an English building with bricked up windows, and a short-tailed dog, to show how tax laws can change just about everything. Also, there are photos of some outrageous ABBA costumes, presumably tax-deductible because they couldn’t possibly wear them at home. Finally, there is a series of applications of basic tax principles to some of your favorite fairy tales.

Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla Watson
ISBN-10 1634599322
Year 2016-03-10
Pages
Language en
Publisher West Academic Publishing
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Partnership Income Taxation

Partnership Income Taxation Author William H. Lyons
ISBN-10 1599413825
Year 2011
Pages 235
Language en
Publisher Foundation Press
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The Fifth Edition attempts the simplest possible introduction to an intricate body of law. Any simplified description of the rules of partnership taxation would be so misleading as to be useless. We have therefore tried to make the subject accessible not by paraphrasing the rules, but by including numerous examples that are as straightforward as possible. We focus on simple partnerships holding few assets and engaging in routine transactions. The text places the rules in context by pointing out the purposes of the Internal Revenue Code provisions and regulations and presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works. Using many examples, we show the operation of the rules in everyday cases encountered by practitioners. We do not offer this book as a comprehensive reference book and for that reason we have ignored many interesting and difficult issues. Some matters, such as the application of 736 to noncash distributions and tiered partnerships, are not discussed at all, and some problems, like mandatory basis adjustments under 732(d), receive only passing mention. Most of the points we deal with, however, we discuss at considerable length. Our goal is to give students background material and illustrations so that they can begin to understand and work with a statute that was drafted for (and by) experienced practitioners. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations. Many students encountering partnership taxation For The first time have already studied subchapter S. We expect that an examination of some of the basic differences between subchapters S and K should help those students understand both subjects.

Partnership Taxation

Partnership Taxation Author Joni Larson
ISBN-10 1594605114
Year 2010
Pages 448
Language en
Publisher
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Partnership Taxation: An Application Approach explains partnership taxation using an easy to follow, systematic approach replete with examples, definitions, formulas, and rules. In addition, it takes the students a step beyond a technical understanding of isolated rules by providing them the opportunity to understand how a group of concepts works when applied in a real-life setting; the students are challenged to connect technical understanding with providing advice to clients. Finally, it increases the students¿ understanding of partnership tax by connecting partnership tax concepts to those the student should be familiar with from individual tax and partnership law. In doing so, it encourages the students to understand the role of partnership tax in this larger context.

Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell Author John K. McNulty
ISBN-10 STANFORD:36105061117078
Year 1994-01-01
Pages 486
Language en
Publisher
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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Federal Income Taxation

Federal Income Taxation Author Michael J. Graetz
ISBN-10 1609301838
Year 2013
Pages 787
Language en
Publisher Foundation Press
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This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

Black Letter Outline on Partnership Taxation

Black Letter Outline on Partnership Taxation Author Stephen Schwarz
ISBN-10 9781634607070
Year 2016-12-09
Pages 283
Language en
Publisher West Academic
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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.