Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Book Description
Fundamentals of Corporate Taxation
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Book Description
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Book Description
Fundamentals of Business Enterprise Taxation
Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1014
Book Description
Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1014
Book Description
Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.
The Fundamentals of Federal Taxation
Author: John A. Miller
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 640
Book Description
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 640
Book Description
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
Fundamentals of Partnership Taxation
Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Freeland, Lathrope, Lind, and Stephens's Fundamentals of Federal Income Taxation, 19th
Author: James Freeland
Publisher: Foundation Press
ISBN: 9781640209558
Category :
Languages : en
Pages : 0
Book Description
CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to this book, leading study aids, an outline starter, and Gilbert Law Dictionary.
Publisher: Foundation Press
ISBN: 9781640209558
Category :
Languages : en
Pages : 0
Book Description
CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to this book, leading study aids, an outline starter, and Gilbert Law Dictionary.
Fundamentals of Inorganic Glasses
Author: Arun K. Varshneya
Publisher: Elsevier
ISBN: 0128162260
Category : Science
Languages : en
Pages : 756
Book Description
Fundamentals of Inorganic Glasses, Third Edition, is a comprehensive reference on the field of glass science and engineering that covers numerous, significant advances. This new edition includes the most recent advances in glass physics and chemistry, also discussing groundbreaking applications of glassy materials. It is suitable for upper level glass science courses and professional glass scientists and engineers at industrial and government labs. Fundamental concepts, chapter-ending problem sets, an emphasis on key ideas, and timely notes on suggested readings are all included. The book provides the breadth required of a comprehensive reference, offering coverage of the composition, structure and properties of inorganic glasses. - Clearly develops fundamental concepts and the basics of glass science and glass chemistry - Provides a comprehensive discussion of the composition, structure and properties of inorganic glasses - Features a discussion of the emerging applications of glass, including applications in energy, environment, pharmaceuticals, and more - Concludes chapters with problem sets and suggested readings to facilitate self-study
Publisher: Elsevier
ISBN: 0128162260
Category : Science
Languages : en
Pages : 756
Book Description
Fundamentals of Inorganic Glasses, Third Edition, is a comprehensive reference on the field of glass science and engineering that covers numerous, significant advances. This new edition includes the most recent advances in glass physics and chemistry, also discussing groundbreaking applications of glassy materials. It is suitable for upper level glass science courses and professional glass scientists and engineers at industrial and government labs. Fundamental concepts, chapter-ending problem sets, an emphasis on key ideas, and timely notes on suggested readings are all included. The book provides the breadth required of a comprehensive reference, offering coverage of the composition, structure and properties of inorganic glasses. - Clearly develops fundamental concepts and the basics of glass science and glass chemistry - Provides a comprehensive discussion of the composition, structure and properties of inorganic glasses - Features a discussion of the emerging applications of glass, including applications in energy, environment, pharmaceuticals, and more - Concludes chapters with problem sets and suggested readings to facilitate self-study
Black Letter Outline on Corporate Taxation
Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402
Book Description
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 corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402
Book Description
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 corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Nonprofit Law
Author: Elizabeth Schmidt
Publisher: Aspen Select
ISBN: 9781454879961
Category : Business & Economics
Languages : en
Pages : 0
Book Description
In a concise and readable format, Nonprofit Law, 2nd Edition provides up-to-date information about the legal issues that can arise at every turn--from inception to termination--of a Section 501(c)(3) organization. This second edition continues and builds upon the comprehensive features of the first edition, including: A reader-friendly presentation that does not assume earlier background with tax, trusts, or corporations A balanced treatment between theory and practical reality Cradle-to-grave organization of topics Notes, questions, and problems in each chapter that add context to the text All relevant statutes and regulations within the text Optional exercises for creating a virtual nonprofit, which become the basis for further hypothetical questions. Designed to satisfy the highest academic requirements for students of law, business, and public policy (and to provide an accessible, comprehensive desk reference for practicing nonprofit professionals), Nonprofit Law, 2nd Edition explains the corporate, tax, and other regulatory issues that all nonprofit managers, board members, and their lawyers ultimately face. Highlights of the second edition include: Examples of familiar organizations, from Catholic Dioceses to the American Red Cross, grappling with critical issues Consideration of for-profit social enterprises as alternatives to nonprofits Thorough exploration of the policy implications of nonprofit regulation An explanation of the controversies surrounding nonprofits' entrance into politics and the IRS' response.
Publisher: Aspen Select
ISBN: 9781454879961
Category : Business & Economics
Languages : en
Pages : 0
Book Description
In a concise and readable format, Nonprofit Law, 2nd Edition provides up-to-date information about the legal issues that can arise at every turn--from inception to termination--of a Section 501(c)(3) organization. This second edition continues and builds upon the comprehensive features of the first edition, including: A reader-friendly presentation that does not assume earlier background with tax, trusts, or corporations A balanced treatment between theory and practical reality Cradle-to-grave organization of topics Notes, questions, and problems in each chapter that add context to the text All relevant statutes and regulations within the text Optional exercises for creating a virtual nonprofit, which become the basis for further hypothetical questions. Designed to satisfy the highest academic requirements for students of law, business, and public policy (and to provide an accessible, comprehensive desk reference for practicing nonprofit professionals), Nonprofit Law, 2nd Edition explains the corporate, tax, and other regulatory issues that all nonprofit managers, board members, and their lawyers ultimately face. Highlights of the second edition include: Examples of familiar organizations, from Catholic Dioceses to the American Red Cross, grappling with critical issues Consideration of for-profit social enterprises as alternatives to nonprofits Thorough exploration of the policy implications of nonprofit regulation An explanation of the controversies surrounding nonprofits' entrance into politics and the IRS' response.
Law in the United States
Author: CHARLES F.. PUDER ABERNATHY (MARKUS G.)
Publisher: West Academic Publishing
ISBN: 9781647085520
Category :
Languages : en
Pages : 890
Book Description
The third edition of Law in the United States introduces students to the unique American mix of common law, statutory materials, and constitutional law. Strongly emphasizing American legal methods and American legal history and culture, the book provides a rich array of teaching resources covering both public and private law. The broader themes discussed in the eighteen chapters of this casebook include the nature and sources of American law, the division of government power and the protection of human rights under the U.S. Constitution, litigation in a federal framework, and the American enterprise system, with a focus on torts, contracts, corporations and eminent domain. This book lends itself to being used for various target audiences. Over the years, it has proven a valuable learning resource for foreign-trained attorneys enrolled in American Master of Laws programs. Moreover, the range of subjects discussed in the book will assist students who may wish to sit for a state bar examination in a state with specific requirements for study of American legal methods. The book is also highly suitable for pre-law programs at the college level as well as law school seminars. Also, comparativists with an interest in American law may find this casebook a valuable resource in light of the rich commentaries it offers through expositions and notes.
Publisher: West Academic Publishing
ISBN: 9781647085520
Category :
Languages : en
Pages : 890
Book Description
The third edition of Law in the United States introduces students to the unique American mix of common law, statutory materials, and constitutional law. Strongly emphasizing American legal methods and American legal history and culture, the book provides a rich array of teaching resources covering both public and private law. The broader themes discussed in the eighteen chapters of this casebook include the nature and sources of American law, the division of government power and the protection of human rights under the U.S. Constitution, litigation in a federal framework, and the American enterprise system, with a focus on torts, contracts, corporations and eminent domain. This book lends itself to being used for various target audiences. Over the years, it has proven a valuable learning resource for foreign-trained attorneys enrolled in American Master of Laws programs. Moreover, the range of subjects discussed in the book will assist students who may wish to sit for a state bar examination in a state with specific requirements for study of American legal methods. The book is also highly suitable for pre-law programs at the college level as well as law school seminars. Also, comparativists with an interest in American law may find this casebook a valuable resource in light of the rich commentaries it offers through expositions and notes.
State and Local Taxation
Author: Charles W. Swenson
Publisher:
ISBN: 9781604278231
Category : Business & Economics
Languages : en
Pages : 0
Book Description
In recent years, stunning advances in telecommunications, capital mobility, and distribution channels have not only greatly increased the number of transactions and ventures subject to multiple taxation, but also have made it easier to plan around such taxes. Tax and legal professionals, entrepreneurs, and business managers must have a fundamental understanding of the state and local tax implications of key transactions. State and Local Taxation: Principles and Planning, Third Edition covers the important tax issues of today's global business environment.
Publisher:
ISBN: 9781604278231
Category : Business & Economics
Languages : en
Pages : 0
Book Description
In recent years, stunning advances in telecommunications, capital mobility, and distribution channels have not only greatly increased the number of transactions and ventures subject to multiple taxation, but also have made it easier to plan around such taxes. Tax and legal professionals, entrepreneurs, and business managers must have a fundamental understanding of the state and local tax implications of key transactions. State and Local Taxation: Principles and Planning, Third Edition covers the important tax issues of today's global business environment.