Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 396
Book Description
Corporate Tax Law
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 110731142X
Category : Law
Languages : en
Pages : 651
Book Description
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Publisher: Cambridge University Press
ISBN: 110731142X
Category : Law
Languages : en
Pages : 651
Book Description
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Regulation of Tax Practice
Author: Linda Galler
Publisher:
ISBN: 9781632815606
Category : Legal ethics
Languages : en
Pages : 0
Book Description
This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS's authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.
Publisher:
ISBN: 9781632815606
Category : Legal ethics
Languages : en
Pages : 0
Book Description
This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS's authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.
Section 409A Handbook
Author: Regina Olshan
Publisher:
ISBN: 9781682677902
Category : Deferred compensation
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781682677902
Category : Deferred compensation
Languages : en
Pages :
Book Description
Federal Income Taxation of Individuals
Author: JEFFREY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207516
Category :
Languages : en
Pages : 500
Book Description
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
Publisher: Foundation Press
ISBN: 9781640207516
Category :
Languages : en
Pages : 500
Book Description
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
New York Practice
Author: David D. Siegel
Publisher:
ISBN:
Category : Civil procedure
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Civil procedure
Languages : en
Pages : 0
Book Description
Tax Practice Series
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 396
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 396
Book Description
Outlook
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 450
Book Description
The professional publication for California CPAs.
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 450
Book Description
The professional publication for California CPAs.
A Guide to Income-tax Practice
Author: Adam Murray
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 644
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 644
Book Description
Taxation for Accountants
Author:
Publisher:
ISBN:
Category : Tax accounting
Languages : en
Pages : 824
Book Description
Publisher:
ISBN:
Category : Tax accounting
Languages : en
Pages : 824
Book Description
Searching the Law, 3d Edition
Author: Frank Bae
Publisher: BRILL
ISBN: 9004502416
Category : Law
Languages : en
Pages : 764
Book Description
Publisher: BRILL
ISBN: 9004502416
Category : Law
Languages : en
Pages : 764
Book Description