Author: Laurie L. Malman
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 712
Book Description
This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.
The Individual Tax Base
Author: Laurie L. Malman
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 712
Book Description
This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 712
Book Description
This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.
Cases, Text, and Problems on Federal Income Taxation
Author: Alan Gunn
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 944
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 944
Book Description
Federal Tax Practice and Procedure, Cases, Materials, and Problems
Author: Camilla Watson
Publisher: West Academic Publishing
ISBN: 9781634598989
Category :
Languages : en
Pages : 1416
Book Description
This casebook provides comprehensive instruction for courses on civil and criminal tax practice and procedure, and as well as tax ethics.
Publisher: West Academic Publishing
ISBN: 9781634598989
Category :
Languages : en
Pages : 1416
Book Description
This casebook provides comprehensive instruction for courses on civil and criminal tax practice and procedure, and as well as tax ethics.
Federal Tax Practice and Procedure
Author: Camilla E. Watson
Publisher: West Group Publishing
ISBN: 9780314252333
Category : Tax administration and procedure
Languages : en
Pages : 1270
Book Description
Publisher: West Group Publishing
ISBN: 9780314252333
Category : Tax administration and procedure
Languages : en
Pages : 1270
Book Description
Fundamentals of Business Enterprise Taxation
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
Book Description
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
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
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.
Taxation of S Corporations in a Nutshell
Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 9781647085261
Category :
Languages : en
Pages : 272
Book Description
The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.
Publisher: West Academic Publishing
ISBN: 9781647085261
Category :
Languages : en
Pages : 272
Book Description
The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.
Experiencing Civil Procedure
Author: James E. Moliterno
Publisher:
ISBN: 9781634608145
Category : Civil procedure
Languages : en
Pages : 0
Book Description
Hardbound - New, hardbound print book.
Publisher:
ISBN: 9781634608145
Category : Civil procedure
Languages : en
Pages : 0
Book Description
Hardbound - New, hardbound print book.
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.