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Author: Howard E. Abrams
Publisher:
ISBN: 9781558715561
Category : Corporate veil
Languages : en
Pages :
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Book Description
... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification, formation, conversion, operation, and termination issues are addressed along with use of the entity in specific contexts including corporate reorganizations, partnership transactions, and like-kind exchanges. Application of specific provisions such as the at-risk rules and the cancellation of indebtedness provisions are discussed. Use of disregarded entities in cross-border transactions and their impact on the direct and indirect foreign tax credit also are described.
Author: Howard E. Abrams
Publisher:
ISBN: 9781558715561
Category : Corporate veil
Languages : en
Pages :
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Book Description
... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification, formation, conversion, operation, and termination issues are addressed along with use of the entity in specific contexts including corporate reorganizations, partnership transactions, and like-kind exchanges. Application of specific provisions such as the at-risk rules and the cancellation of indebtedness provisions are discussed. Use of disregarded entities in cross-border transactions and their impact on the direct and indirect foreign tax credit also are described.
Author: Michael Ventura
Publisher: Spring Publications
ISBN:
Category : History
Languages : en
Pages : 264
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Book Description
"I'd rather have one or two of his whiplashing essays in my hands than almost any tome of philosophy". -- Thomas Moore
Author: John E. Cooney
Publisher: Simon & Schuster
ISBN:
Category : Biography & Autobiography
Languages : en
Pages : 456
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Book Description
"This is the colorful and dramatic biography of two of America's most controversial entrepreneurs: Moses Louis Annenberg, 'the racing wire king, ' who built his fortune in racketeering, invested it in publishing, and lost much of it in the biggest tax evasion case in United States history; and his son, Walter, launcher of TV Guide and Seventeen magazines and former ambassador to Great Britain."--Jacket.
Author:
Publisher:
ISBN:
Category : Iron industry and trade
Languages : en
Pages : 1254
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Book Description
Author:
Publisher:
ISBN: 9781875589937
Category : Archives
Languages : en
Pages :
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Book Description
Author: Livio Presutti
Publisher: Thieme
ISBN: 3131645512
Category : Medical
Languages : en
Pages : 1216
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Book Description
Endoscopic Ear Surgery: Principles, Indications, and Techniques Increasingly used as an adjunctive tool in the diagnosis and management of ear disease, middle ear endoscopy has the potential to decrease patient morbidity, prevent disease recurrence, and reduce costs. Its capacity to uncover "hidden" anatomy within the small dimensions of the ear has made it essential for functional surgery, allowing surgeons to preserve key anatomic structures such as the cochlea and facial nerve. Now for the first time, the physicians who pioneered this groundbreaking minimally invasive technique review its indications, advantages, disadvantages, and surgical approaches: Written by the foremost leaders in the field, all members of the International Working Group on Endoscopic Ear Surgery Features nearly 1,000 intraoperative endoscopic images filmed with high-definition cameras, plus outstanding line drawings that aid in understanding all concepts Comprehensively covers the field, including chapters on endoscopic and combined endoscopic-microscopic management of cholesteatoma, surgical restoration of middle ear ventilation, myringoplasty, Meniere disease, tympanoplasty and stapes surgery, revision surgery, and much more Demonstrates state-of-the-art endoscopic procedures in 19 instructive videos From the unique anatomy and pathophysiology of the middle ear through diagnosis, surgical indications, procedures, and instrumentation, this book is indispensable for all otolaryngologists and neurotologists. It offers a full picture of the field today, as well as exploring the future possibilities of ear endoscopes alone or in combination with operative microscopes for the most effective treatment of middle ear pathologies.
Author: Liz Franklin
Publisher: Ryland Peters & Small
ISBN: 9781849752626
Category : Cookbooks
Languages : en
Pages : 0
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Book Description
There is so much more to oils and vinegars than dressings, marinades, and frying. In this invaluable gourmet cookbook, Liz Franklin looks at some of the ket oils and vinegars and explains their characteristics, health benefits, and origins, as well as their uses in cooking. There are also more than 20 recipes here to whet the appetite, with an individual oil or vinegar as the focal ingredient of each recipe.
Author: W. Mayer
Publisher: Geological Society of London
ISBN: 1786202697
Category : Science
Languages : en
Pages : 443
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Book Description
The study of the Earth’s origin, its composition, the processes that changed and shaped it over time and the fossils preserved in rocks, have occupied enquiring minds from ancient times. The contributions in this volume trace the history of ideas and the research of scholars in a wide range of geological disciplines that have paved the way to our present-day understanding and knowledge of the physical nature of our planet and the diversity of life that inhabited it. To mark the 50th anniversary of the founding of the International Commission on the History of Geology (INHIGEO), the book features contributions that give insights into its establishment and progress. In other sections authors reflect on the value of studying the history of the geosciences and provide accounts of early investigations in fields as diverse as tectonics, volcanology, geomorphology, vertebrate palaeontology and petroleum geology. Other papers discuss the establishment of geological surveys, the contribution of women to geology and biographical sketches of noted scholars in various fields of geoscience.
Author: Giuseppe Verdi
Publisher: Ricordi - Bmg Ricordi
ISBN: 9780634070952
Category : Music
Languages : en
Pages : 401
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Book Description
inch....this work is likely to become a standart work very quickly and is to be recommended to all schools where recorder studies are undertaken inch. (Oliver James,Contact Magazine) A novel and comprehensive approach to transferring from the C to F instrument. 430 music examples include folk and national songs (some in two parts), country dance tunes and excerpts from the standard treble repertoire ofBach, Barsanti, Corelli, Handel, Telemann, etc. An outstanding feature of the book has proved to be Brian Bonsor's brilliantly simple but highly effective practice circles and recognition squares designed to give, in only a few minutes, concentrated practice on the more usual leaps to and from each new note and instant recognition of random notes. Quickly emulating the outstanding success of the descant tutors, these books are very popular even with those who normally use tutors other than the Enjoy the Recorder series.
Author: Charles Allan McCoy
Publisher:
ISBN: 9781625345073
Category : History
Languages : en
Pages : 0
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Book Description
Outbreaks of Ebola, SARS, MERS, coronavirus, and pandemic influenza are brutal reminders of the dangers of infectious disease. Comparing the development of disease control in Britain and the United States, from the 1793 yellow fever outbreak in Philadelphia to the H1N1 panics of more recent times, Diseased States provides a blueprint for managing pandemics in the twenty-first century. To understand why these two nations have handled contemporary disease threats in such different ways, Charles Allan McCoy examines when and how disease control measures were adopted in each country from the nineteenth century onward, which medical theory of disease was dominant at the time, and where disease control was located within the state apparatus. Particular starting conditions put Britain and the United States on distinct trajectories of institutionalization that led to their respective systems of disease control. As McCoy shows, even the seemingly objective matter of contagion is deeply enmeshed in social and political realities, and by developing unique systems of biopower to control the spread of disease, Britain and the United States have established different approaches of exerting political control over citizens' lives and bodies.
