Fundamentals of Federal Income Taxation

Cases and Materials

Author: James J. Freeland

Publisher: N.A

ISBN: N.A

Category: Law

Page: 1017

View: 1678

Part of the University Casebook Series?, Fundamentals of Federal Income Taxation provides detailed information on federal income taxation, with selected cases and expanded coverage of capitalization issues. The revised and updated thirteenth edition covers the Jobs and Growth Tax Relief Reconciliation Act of 2003, including reduction in tax rates for individuals, accelerated marriage penalty relief, reduction in the capital gains rate, new rates on qualified dividend income, increased additional depreciation under Section 168(k), and liberalization of Section 179 bonus depreciation. The casebook also contains new problems and discussion of capitalization rules, such as gains on principal residences under Section 121, tax benefits of higher education, retirement programs, and capital gains and losses reflecting amendments to Section 1(h).
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Fundamentals of Federal Income Taxation + Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781634608886

Category:

Page: 277

View: 2165

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the bookâe(tm)s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113).The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuitâe(tm)s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions.With CasebookPlus youâe(tm)ll receive a print book, lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.eBook and Learning Library - Lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter. Learning Library - 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.
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Fundamentals of Federal Income Taxation + Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781634601733

Category:

Page: 1040

View: 4686

As a part of our CasebookPlus offering, you'll receive the print book along with lifetime digital access to the eBook. Additionally you'll receive the Learning Library which includes quizzes tied specifically to your book, and outline starter and digital access to leading study aids in that subject and the Gilbert Law Dictionary. Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated 17th edition retains the bookâe(tm)s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the American Taxpayer Relief Act of 2012 (Pub. L. 112-240). The new edition contains coverage of revised tax rates, changes in the cost recovery system (§§ 179 and 168(k)), revised regulations on capitalization, extension of expiring tax provisions, restoration of indirect rate increases through the phase out of itemized deductions and personal exemptions, and the new Medicare tax on unearned income (§ 1411).
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Fundamentals of Federal Income Taxation

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 6700

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.
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Das Kapital des Staates

Eine andere Geschichte von Innovation und Wachstum

Author: Mariana Mazzucato

Publisher: Antje Kunstmann

ISBN: 395614001X

Category: Political Science

Page: 320

View: 4088

Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.
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Law Books in Print

Books in English Published Throughout the World and in Print Through 1986. Author/Title O-Z.. 3

Author: Nicholas Triffin

Publisher: N.A

ISBN: 9780878020287

Category: Law

Page: 493

View: 1493

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Fundamentals of Partnership Taxation

Author: Stephen Schwarz,Brant Hellwig,Daniel Lathrope

Publisher: Foundation Press

ISBN: 9781634596015

Category:

Page: 567

View: 4067

The Tenth Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Tenth Edition include: Coverage of all significant developments since the last edition, including the impact on choice of business entity of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on noncompensatory options and partnership allocations where interests change during the year; and new proposed regulations on partnership liabilities, � 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain. Reorganized and integrated materials related to compensating the service partner in a new and fully updated self-standing chapter. Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers. Updated discussion of tax policy issues affecting partnerships, including prospects and options for business tax reform and the continuing debate on taxing "carried interests." A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy. S corporation developments, including temporary Code provisions made permanent; final regulations on the basis of indebtedness of S corporations to their shareholders; and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.
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Monographic Series

Author: Library of Congress

Publisher: N.A

ISBN: N.A

Category: Children's literature in series

Page: N.A

View: 1779

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Leading Change

Wie Sie Ihr Unternehmen in acht Schritten erfolgreich verändern

Author: John P. Kotter

Publisher: Vahlen

ISBN: 3800646153

Category: Fiction

Page: 158

View: 5927

John P. Kotters wegweisendes Werk Leading Change erschien 1996 und zählt heute zu den wichtigsten Managementbüchern überhaupt. Es wurde in zahlreiche Sprachen übersetzt und millionenfach verkauft. Der Druck auf Unternehmen, sich den permanent wandelnden internen und externen Einflüssen zu stellen, wird weiter zunehmen. Dabei gehört ein offener, aber professionell geführter Umgang mit Change-Prozessen zu den Wesensmerkmalen erfolgreicher Unternehmen im 21. Jahrhundert und zu den größten Herausforderungen in der Arbeit von Führungskräften. Einer der weltweit renommiertesten Experten auf diesem Gebiet hat basierend auf seinen Erfahrungen aus Forschung und Praxis einen visionären Text geschrieben, der zugleich inspirierend und gefüllt ist mit bedeutenden Implikationen für das Change-Management. Leading Change zeigt Ihnen, wie Sie Wandlungsprozesse in Unternehmen konsequent führen. Beginnend mit den Gründen, warum viele Unternehmen an Change-Prozessen scheitern, wird im Anschluss ein Acht-Stufen-Plan entwickelt, der Ihnen hilft, pragmatisch einen erfolgreichen Wandel zu gestalten. Wenn Sie wissen möchten, warum Ihre letzte Change-Initiative scheiterte, dann lesen Sie dieses Buch am besten gleich, sodass Ihr nächstes Projekt von Erfolg gekrönt wird. Ralf Dobelli, getabstract.com Leading Change is simply the best single work I have seen on strategy implementation. William C. Finnie, Editor-in-Chief Strategy & Leadership Leading Change ist ein weltweiter, zeitloser Bestseller. Werner Seidenschwarz, Seidenschwarz & Comp.
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Niemand der mit mir geht

Roman

Author: Nadine Gordimer

Publisher: Piper Edition

ISBN: 3492979831

Category: Fiction

Page: 362

View: 4073

Dieser leidenschaftliche Roman folgt seinen Hauptgestalten durch den Wirbel der politischen und gesellschaftlichen Veränderung in Südafrika. Er zählt zu den kraftvollsten Werken Nadine Gordimers, Vera Stark zu ihren bleibenden Schöpfungen. Dies ist das Südafrika des Umbruchs. Die Apartheid ist aufgehoben und das Land bereitet sich auf die Machtübernahme der schwarzen Mehrheit vor. Vera Stark ist Juristin. Sie arbeitet in einer Stiftung, die seit Jahren versucht hat, willkürliche Umsiedlungen schwarzer Gemeinden zu verhindern. Die Ehe Vera Starks gilt als sehr glücklich, ihr Mann, der früher als Künstler gearbeitet hat, ist Unternehmer geworden, um seiner Frau eine gesicherte Zukunft bieten zu können. Aber gerade dieses Sicherheitsdenken untergräbt seine Beziehung zu Vera, die sich immer stärker in die Politik des neuen Südafrika hineinziehen lässt, fasziniert vom Neubeginn des Landes und dem Mann, Zeph Rapulana, der für sie diesen neuen Anfang verkörpert. Fast instinktiv versucht auch sie sich von jeder Fessel der Vergangenheit zu befreien - selbst wenn dieser Weg in die Eingenständigkeit zugleich der Weg in die Einsamkeit ist.
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Fundamentals of business enterprise taxation

cases and materials

Author: Stephen A. Lind,Stephen Schwarz,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: N.A

Category: Business & Economics

Page: 941

View: 1210

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 Fourth Edition is faithful to the authors' problem-oriented "fundamentals" approach. Important 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.
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Internationale Wirtschaft

Theorie und Politik der Außenwirtschaft

Author: Paul R. Krugman,Maurice Obstfeld

Publisher: Pearson Deutschland GmbH

ISBN: 9783827373618

Category: International economic relations

Page: 911

View: 4091

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Million dollar baby

stories

Author: F. X. Toole

Publisher: N.A

ISBN: 9783442460649

Category:

Page: 252

View: 7044

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