Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 596
Book Description
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.
Federal Income Taxation of Individuals in a Nutshell
Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 596
Book Description
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 596
Book Description
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.
Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author: Jonathan Sobeloff
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440
Book Description
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440
Book Description
Federal Income Taxation of Partners and Partnerships in a Nutshell
Author: Karen C. Burke
Publisher: West Publishing Company
ISBN: 9780314230461
Category : Partnership
Languages : en
Pages : 0
Book Description
Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.
Publisher: West Publishing Company
ISBN: 9780314230461
Category : Partnership
Languages : en
Pages : 0
Book Description
Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488
Book Description
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488
Book Description
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.
Federal Estate and Gift Taxation in a Nutshell
Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586
Book Description
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.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586
Book Description
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.
Tax Procedure and Tax Fraud in a Nutshell
Author: Camilla E. Watson
Publisher:
ISBN: 9781634599320
Category : Electronic books
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
Publisher:
ISBN: 9781634599320
Category : Electronic books
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0
Book Description
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.
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0
Book Description
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.
Understanding Federal Income Taxation
Author: J. Martin Burke
Publisher:
ISBN: 9780769852829
Category : Income tax
Languages : en
Pages : 0
Book Description
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.
Publisher:
ISBN: 9780769852829
Category : Income tax
Languages : en
Pages : 0
Book Description
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.
Federal Income Taxation of Individuals
Author: Samuel A. Donaldson
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 888
Book Description
One law school professor called the First Edition "the best book I have ever used!" The new Second Edition of this popular law school text continues its innovative "building-block" format, leading students from the basic elements of the federal income tax
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 888
Book Description
One law school professor called the First Edition "the best book I have ever used!" The new Second Edition of this popular law school text continues its innovative "building-block" format, leading students from the basic elements of the federal income tax
Essentials of Federal Income Taxation for Individuals and Business (2008)
Author: Herbert C. Sieg
Publisher: CCH
ISBN: 9780808017851
Category : Business & Economics
Languages : en
Pages : 826
Book Description
Publisher: CCH
ISBN: 9780808017851
Category : Business & Economics
Languages : en
Pages : 826
Book Description