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.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell Author Karen C. Burke
ISBN-10 STANFORD:36105061844994
Year 1996-01-01
Pages 379
Language en
Publisher West Group
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Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen Burke
ISBN-10 9781683284352
Year 2016-12-24
Pages 463
Language en
Publisher West Academic
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under §§ 734(b), 743(b) and 755, and § 751(b) distributions.

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.

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.

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.

State and Local Taxation and Finance in a Nutshell

State and Local Taxation and Finance in a Nutshell Author M. David Gelfand
ISBN-10 0314183876
Year 2007
Pages 347
Language en
Publisher West Academic
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This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."

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.

Abrams Doernberg and Leatherman s Federal Corporate Taxation 7th Concepts and Insights Series

Abrams  Doernberg and Leatherman s Federal Corporate Taxation  7th  Concepts and Insights Series Author Howard Abrams
ISBN-10 9781628102420
Year 2013-04-30
Pages 464
Language en
Publisher West Academic
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The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law. It features an expanded discussion of S corporations and consolidated groups; use of disregarded entities; liberalization of shareholder debt rules; and basis recovery in redemptions and reorganizations. With examples and explanations of how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.

The Conure Handbook

The Conure Handbook Author Anne C. Watkins
ISBN-10 0764127837
Year 2004
Pages 153
Language en
Publisher Barron's Educational Series
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Conures, which belong to the parrot family, come in several species, and are available in many sizes and colors. This book advises on selecting, feeding, caging, health care, and understanding the conure's body and vocal language. Written by breeders, trainers, and veterinarians Barron's Pet Handbooks present expert advice on feeding, health care, housing, breeding, and all other important aspects of pet care. They are filled with vivid color photos and instructive line art.

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.

Examples Explanations for Federal Income Tax

Examples   Explanations for Federal Income Tax Author Katherine Pratt
ISBN-10 9781454849568
Year 2014-07-23
Pages 636
Language en
Publisher Wolters Kluwer Law & Business
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A favorite among successful students, and often recommended by professors, the unique Examples & Explanations series gives you extremely clear introductions to concepts followed by realistic examples that mirror those presented in the classroom throughout the semester. Use at the beginning and midway through the semester to deepen your understanding through clear explanations, corresponding hypothetical fact patterns, and analysis. Then use to study for finals by reviewing the hypotheticals as well as the structure and reasoning behind the accompanying analysis. Designed to complement your casebook, the trusted Examples & Explanations titles get right to the point in a conversational, often humorous style that helps you learn the material each step of the way and prepare for the exam at the end of the course. The unique, time-tested Examples & Explanations series is invaluable to teach yourself the subject from the first day of class until your last review before the final. Each guide: helps you learn new material by working through chapters that explain each topic in simple language challenges your understanding with hypotheticals similar to those presented in class provides valuable opportunity to study for the final by reviewing the hypotheticals as well as the structure and reasoning behind the corresponding analysis quickly gets to the point in conversational style laced with humor remains a favorite among law school students is often recommended by professors who encourage the use of study guides works with ALL the major casebooks, suits any class on a given topic provides an alternative perspective to help you understand your casebook and in-class lectures

Mastering Corporate Tax

Mastering Corporate Tax Author Reginald Mombrun
ISBN-10 1594603685
Year 2009
Pages 340
Language en
Publisher
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Mastering Corporate Tax guides students through the complex tax rules affecting corporations and their shareholders. It describes, and provides comprehensive examples to illustrate, the tax consequences of corporate formations, distributions, stock redemptions, liquidations, and reorganizations. The primary focus is on corporations subject to subchapter C (so-called C corporations). The text also introduces the special stock ownership and income pass-through rules applied to corporations described in subchapter S (so-called C corporations). This text supplements casebook coverage of corporate taxation.

Principles of Corporate Taxation

Principles of Corporate Taxation Author Douglas A. Kahn
ISBN-10 0314184961
Year 2010
Pages 400
Language en
Publisher West Academic Publishing
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The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.