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 ...
Author: Stephen Schwarz
Publisher: Foundation Press
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.
Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the ...
Author: Stephen Schwarz
Publisher: Foundation Press
Category: Business enterprises
Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are: The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems. The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships. A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest. New limitations on the deduction of excess business losses. Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.
The Fourth Edition is faithful to the authors' problem-oriented "fundamentals" approach.
Author: Stephen A. Lind
Publisher: Foundation Press
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.
The casebook provides detailed information on federal income taxation.
Author: Norton L. Steuben
The casebook provides detailed information on federal income taxation. It includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.
For the law partner who wants to retire and the remaining partnership, § 736 may
be the way to go — and at least a discussion of the options can lead to a My ... Fundamentals of Business Enterprise Taxation University Casebook Series. West
Author: Sarina Butler
Publisher: American Bar Association
This book is a valuable resource for information on things to consider before and during the process of buying, selling, closing, and merging a law practice. The guide provides advice and tips on: the advantages of buying and selling a law practice; the ethical aspects of acquiring a law practice; valuation of a law firm; tax consequences of retiring a partner's interest in a law firm taxed as a partnership; merging law firms; selling a niche practice; business responsibilities in closing a law practice; the ethical aspects of winding down a law practice; file preservation; and ending client and employee relationships. The guide includes handy checklists, forms, and sample letters as well as several Rules from the ABA's Model Rules of Professional Conduct.
Found Pr 1985 1090p • $34.00 • University casebook series • INCOME TAX • 0-
88277-251-1 Lind, Stephen A.; Schwarz, Stephen; Lathrope, Daniell J. • Cases
and materials on fundamentals of partnership taxation. • Found Pr 1985 415p ...
Partnership — Taxation - United States — Cases . I . Lind , Stephen A . II . Series .
WOLFMAN , Bernard , 1924 - 343 . 7305 ' 268 ... + ( University casebook series )
Includes index . ( KF6450 . ... I . Title . FUNDAMENTALS of partnership 343 .
69.50 ( 0-68545992-6 ) Warren , Gorham & Lamont , Inc. Bittker , Boris I. Income
Tax : Adaptable to Courses Utilizing Materials by Bittker . ... ( University Casebook Ser . ) . ... 80.00x ( 0-405-13493-2 ) This volume contains a review and
analysis of the original series of income tax laws enacted in the U.S. during the
Civil War ... Cases & Materials on Fundamentals of Partnership Taxation :
Teacher's Manual .
(University casebook series) Cribbet, John E. ed Kept up to date by supplements.
... SENARAI BIBLIOGRAFI Cases and materials on fundamentals of Federal income taxation by James J. Frceland, Stephen ... Partnership outco States
( University casebook series ) On cover : Fundamentals of Federal income taxation . Includes bibliographical references and index I Income tax - United
States Cases I Lind , Stephen A . , joint author II . Stephens , Richard B . , joint
author . III .
TAXATION , FEDERAL INCOME , OF PARTNERSHIPS AND S CORPORATIONS
( 1991 ) Paul R . McDaniel , Professor of Law ... V7204 — 149 xiv TORTS , Third
Edition ( 1976 ) Harry Shulman , UNIVERSITY CASEBOOK SERIES —