Author: United States. Department of Justice. Tax Division
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 186
Book Description
Taxation for Accountants
Author:
Publisher:
ISBN:
Category : Tax accounting
Languages : en
Pages : 830
Book Description
Publisher:
ISBN:
Category : Tax accounting
Languages : en
Pages : 830
Book Description
Citation and Style Manual
Author: United States. Department of Justice. Tax Division
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 186
Book Description
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 186
Book Description
Searching the Law - The States
Author: Francis R Doyle
Publisher: BRILL
ISBN: 9004531157
Category : Law
Languages : en
Pages : 777
Book Description
Publisher: BRILL
ISBN: 9004531157
Category : Law
Languages : en
Pages : 777
Book Description
Local Tax Policy
Author: David Brunori
Publisher: Rowman & Littlefield
ISBN: 153813117X
Category : Political Science
Languages : en
Pages : 177
Book Description
Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.
Publisher: Rowman & Littlefield
ISBN: 153813117X
Category : Political Science
Languages : en
Pages : 177
Book Description
Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.
Shipowners' Limitation of Liability
Author: Miguel Correia
Publisher: Kluwer Law International B.V.
ISBN: 9041148485
Category : Law
Languages : en
Pages : 391
Book Description
This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process the system’s core strengths and problems, as well as the factors that determine its impact on corporate behavior. The author offers insightful perspectives on such crucial issues as the following: corporate group members versus corporate groups as taxable entities; anti-abuse rules and developments in judicial anti-abuse doctrines; costs associated with, e.g., valuation of assets, compliance, and administration; how certain core CIT concepts are independent of tax law; efficiency, equity, and the protection of existing property rights; the firm’s reaction to behavioral control instruments; limitations on the use of losses; depreciation and amortization rules; manipulation of legal characterization; and transfer of assets and income. The work has an interdisciplinary approach drawing on the literatures of tax law, economics, corporate law, accounting, and business management. It concludes with a set of policy guidelines that should be considered when approaching the traditionally cumbersome interaction between tax systems and corporate groups. Especially valuable to the practitioner are the book’s extensive graphic design solutions illustrating the subtleties of the operation of corporate tax laws. Analyzing the taxation of corporate groups in a user-friendly form not available in any other source, this book greatly enhances the development of advanced tax planning methods that do not disrupt the economic operation of businesses. Its comprehensive conceptual framework will greatly facilitate the work of those, from practitioners to researchers, interested in developing a practical approach to corporate income taxation applicable at a global level.
Publisher: Kluwer Law International B.V.
ISBN: 9041148485
Category : Law
Languages : en
Pages : 391
Book Description
This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process the system’s core strengths and problems, as well as the factors that determine its impact on corporate behavior. The author offers insightful perspectives on such crucial issues as the following: corporate group members versus corporate groups as taxable entities; anti-abuse rules and developments in judicial anti-abuse doctrines; costs associated with, e.g., valuation of assets, compliance, and administration; how certain core CIT concepts are independent of tax law; efficiency, equity, and the protection of existing property rights; the firm’s reaction to behavioral control instruments; limitations on the use of losses; depreciation and amortization rules; manipulation of legal characterization; and transfer of assets and income. The work has an interdisciplinary approach drawing on the literatures of tax law, economics, corporate law, accounting, and business management. It concludes with a set of policy guidelines that should be considered when approaching the traditionally cumbersome interaction between tax systems and corporate groups. Especially valuable to the practitioner are the book’s extensive graphic design solutions illustrating the subtleties of the operation of corporate tax laws. Analyzing the taxation of corporate groups in a user-friendly form not available in any other source, this book greatly enhances the development of advanced tax planning methods that do not disrupt the economic operation of businesses. Its comprehensive conceptual framework will greatly facilitate the work of those, from practitioners to researchers, interested in developing a practical approach to corporate income taxation applicable at a global level.
The Oxford Handbook of Empirical Legal Research
Author: Peter Cane
Publisher: OUP Oxford
ISBN: 019163543X
Category : Law
Languages : en
Pages : 1112
Book Description
The empirical study of law, legal systems and legal institutions is widely viewed as one of the most exciting and important intellectual developments in the modern history of legal research. Motivated by a conviction that legal phenomena can and should be understood not only in normative terms but also as social practices of political, economic and ethical significance, empirical legal researchers have used quantitative and qualitative methods to illuminate many aspects of law's meaning, operation and impact. In the 43 chapters of The Oxford Handbook of Empirical Legal Research leading scholars provide accessible and original discussions of the history, aims and methods of empirical research about law, as well as its achievements and potential. The Handbook has three parts. The first deals with the development and institutional context of empirical legal research. The second - and largest - part consists of critical accounts of empirical research on many aspects of the legal world - on criminal law, civil law, public law, regulatory law and international law; on lawyers, judicial institutions, legal procedures and evidence; and on legal pluralism and the public understanding of law. The third part introduces readers to the methods of empirical research, and its place in the law school curriculum.
Publisher: OUP Oxford
ISBN: 019163543X
Category : Law
Languages : en
Pages : 1112
Book Description
The empirical study of law, legal systems and legal institutions is widely viewed as one of the most exciting and important intellectual developments in the modern history of legal research. Motivated by a conviction that legal phenomena can and should be understood not only in normative terms but also as social practices of political, economic and ethical significance, empirical legal researchers have used quantitative and qualitative methods to illuminate many aspects of law's meaning, operation and impact. In the 43 chapters of The Oxford Handbook of Empirical Legal Research leading scholars provide accessible and original discussions of the history, aims and methods of empirical research about law, as well as its achievements and potential. The Handbook has three parts. The first deals with the development and institutional context of empirical legal research. The second - and largest - part consists of critical accounts of empirical research on many aspects of the legal world - on criminal law, civil law, public law, regulatory law and international law; on lawyers, judicial institutions, legal procedures and evidence; and on legal pluralism and the public understanding of law. The third part introduces readers to the methods of empirical research, and its place in the law school curriculum.
In the Interests of Justice
Author: Deborah L. Rhode
Publisher: Oxford University Press
ISBN: 9780195347371
Category : Law
Languages : en
Pages : 304
Book Description
Two thousand years ago, Seneca described advocates not as seekers of truth but as accessories to injustice, "smothered by their prosperity." This unflattering assessment has only worsened over time. The vast majority of Americans now perceive lawyers as arrogant, unaffordable hired guns whose ethical practices rank just slightly above those of used car salesmen. In this penetrating new book, Deborah L. Rhode goes beyond the commonplace attacks on lawyers to provide the first systematic study of the structural problems confronting the legal profession. A past president of the Association of American Law Schools and senior counsel for the House Judiciary Committee during Clinton's impeachment proceedings, Rhode brings an insider's knowledge to the labyrinthine complexities of how the law works, or fails to work, for most Americans and often for lawyers themselves. She sheds much light on problems with the adversary system, the commercialization of practice, bar disciplinary processes, race and gender bias, and legal education. She argues convincingly that the bar's current self-regulation must be replaced by oversight structures that would put the public's interests above those of the profession. She insists that legal education become more flexible, by offering less expensive degree programs that would prepare paralegals to provide much needed low cost assistance. Most important, she calls for a return to ethical standards that put public service above economic self-interest. Elegantly written and touching on such high profile cases as the O.J. Simpson trial and the Starr investigation, In the Interests of Justice uncovers fundamental flaws in our legal system and proposes sweeping reforms.
Publisher: Oxford University Press
ISBN: 9780195347371
Category : Law
Languages : en
Pages : 304
Book Description
Two thousand years ago, Seneca described advocates not as seekers of truth but as accessories to injustice, "smothered by their prosperity." This unflattering assessment has only worsened over time. The vast majority of Americans now perceive lawyers as arrogant, unaffordable hired guns whose ethical practices rank just slightly above those of used car salesmen. In this penetrating new book, Deborah L. Rhode goes beyond the commonplace attacks on lawyers to provide the first systematic study of the structural problems confronting the legal profession. A past president of the Association of American Law Schools and senior counsel for the House Judiciary Committee during Clinton's impeachment proceedings, Rhode brings an insider's knowledge to the labyrinthine complexities of how the law works, or fails to work, for most Americans and often for lawyers themselves. She sheds much light on problems with the adversary system, the commercialization of practice, bar disciplinary processes, race and gender bias, and legal education. She argues convincingly that the bar's current self-regulation must be replaced by oversight structures that would put the public's interests above those of the profession. She insists that legal education become more flexible, by offering less expensive degree programs that would prepare paralegals to provide much needed low cost assistance. Most important, she calls for a return to ethical standards that put public service above economic self-interest. Elegantly written and touching on such high profile cases as the O.J. Simpson trial and the Starr investigation, In the Interests of Justice uncovers fundamental flaws in our legal system and proposes sweeping reforms.
Federal Taxation of Corporations and Corporate Transactions
Author: Steven Dean
Publisher: Aspen Publishing
ISBN: 1454893931
Category : Law
Languages : en
Pages : 812
Book Description
This first edition of Federal Taxation of Corporations and Corporate Transactions provides a comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world. The casebook introduces students not only to transactional tax practice and the federal tax penalty regime, but also to the rules of professional ethics and the specific rules that govern professionals who practice tax law. It features an array of Deal Downloads that breathe life into complex material, presenting high-profile transactions involving Amazon, Apple, Ford and others. This first edition will have a separately sold Client File supplement, which provides memoranda that require students to analyze the Deal Download transactions and to employ them as precedents to structure acquisitions, investments, and distributions for a hypothetical client. Key Benefits: Client files that are designed to help students learn the law in a practice-like setting. Extensive commentary about tax principles and cites to statutes, cases, regulations, and rulings that the students must study to fully learn the material. Chapter 9, where students will learn about the transaction that heralded the return of Steve Jobs to Apple in the 1990s and paved the way for the company’s subsequent dominant run. An examination of issues posed by classic cases, by focusing on the language of the underlying deal documents, and by learning how to solve clients’ problems before they are set in stone.
Publisher: Aspen Publishing
ISBN: 1454893931
Category : Law
Languages : en
Pages : 812
Book Description
This first edition of Federal Taxation of Corporations and Corporate Transactions provides a comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world. The casebook introduces students not only to transactional tax practice and the federal tax penalty regime, but also to the rules of professional ethics and the specific rules that govern professionals who practice tax law. It features an array of Deal Downloads that breathe life into complex material, presenting high-profile transactions involving Amazon, Apple, Ford and others. This first edition will have a separately sold Client File supplement, which provides memoranda that require students to analyze the Deal Download transactions and to employ them as precedents to structure acquisitions, investments, and distributions for a hypothetical client. Key Benefits: Client files that are designed to help students learn the law in a practice-like setting. Extensive commentary about tax principles and cites to statutes, cases, regulations, and rulings that the students must study to fully learn the material. Chapter 9, where students will learn about the transaction that heralded the return of Steve Jobs to Apple in the 1990s and paved the way for the company’s subsequent dominant run. An examination of issues posed by classic cases, by focusing on the language of the underlying deal documents, and by learning how to solve clients’ problems before they are set in stone.
Work in America [2 volumes]
Author: Carl E. Van Horn
Publisher: Bloomsbury Publishing USA
ISBN: 1576076776
Category : Business & Economics
Languages : en
Pages : 780
Book Description
The first comprehensive analysis of work and the workforce in the United States, from the Industrial Revolution to the era of globalization. This comprehensive two-volume reference book is the first to analyze the central role of work and the workforce in U.S. life from the Industrial Revolution through today's information economy. Drawing on a variety of disciplines—economics, public policy, law, human and civil rights, cultural studies, and organizational psychology—its 256 entries examine key events, concepts, institutions, and individuals in labor history. Entries also tackle tough contemporary questions that reflect the conflicts inherent in capitalism. What is the impact of work on families and communities? On minority and immigrant populations? How shall we respond to changing work roles and the growing influence of the transnational corporation? Work in America describes and evaluates attempts to address social and class issues—affirmative action, occupational health and safety, corporate management science, and trade unionism and organized labor—and offers the kind of comprehensive understanding needed to discover workable solutions.
Publisher: Bloomsbury Publishing USA
ISBN: 1576076776
Category : Business & Economics
Languages : en
Pages : 780
Book Description
The first comprehensive analysis of work and the workforce in the United States, from the Industrial Revolution to the era of globalization. This comprehensive two-volume reference book is the first to analyze the central role of work and the workforce in U.S. life from the Industrial Revolution through today's information economy. Drawing on a variety of disciplines—economics, public policy, law, human and civil rights, cultural studies, and organizational psychology—its 256 entries examine key events, concepts, institutions, and individuals in labor history. Entries also tackle tough contemporary questions that reflect the conflicts inherent in capitalism. What is the impact of work on families and communities? On minority and immigrant populations? How shall we respond to changing work roles and the growing influence of the transnational corporation? Work in America describes and evaluates attempts to address social and class issues—affirmative action, occupational health and safety, corporate management science, and trade unionism and organized labor—and offers the kind of comprehensive understanding needed to discover workable solutions.
Global Perspectives on Urbanization
Author: George M. Pomeroy
Publisher: University Press of America
ISBN: 9780761839095
Category : Business & Economics
Languages : en
Pages : 262
Book Description
The emerging and continuing challenge of cities and urbanization has become a forefront in current global concerns. Professors George Pomeroy and Gerald Webster's book, Global Perspectives on Urbanization, addresses an expanse of challenges related to poverty and the environment. From Mexico City to Eastern Europe and from the slum dwellers to gentrification, this book offers a global perspective. Drawing from research in both developed and developing world contexts, each chapter provides the reader with viewpoints from recognized global leaders in the field. Empirically well-founded, this study appeals to urbanists and planners, geographers and sociologists, as well as those generally interested in urban studies. Analyzing historical perspectives, the roles of universities and research, globalization, and poverty (among many others), this comprehensive book provides a thoroughly researched wealth of information. Book jacket.
Publisher: University Press of America
ISBN: 9780761839095
Category : Business & Economics
Languages : en
Pages : 262
Book Description
The emerging and continuing challenge of cities and urbanization has become a forefront in current global concerns. Professors George Pomeroy and Gerald Webster's book, Global Perspectives on Urbanization, addresses an expanse of challenges related to poverty and the environment. From Mexico City to Eastern Europe and from the slum dwellers to gentrification, this book offers a global perspective. Drawing from research in both developed and developing world contexts, each chapter provides the reader with viewpoints from recognized global leaders in the field. Empirically well-founded, this study appeals to urbanists and planners, geographers and sociologists, as well as those generally interested in urban studies. Analyzing historical perspectives, the roles of universities and research, globalization, and poverty (among many others), this comprehensive book provides a thoroughly researched wealth of information. Book jacket.