Partnership Taxation

Author: George K. Yin,Karen C. Burke

Publisher: Wolters Kluwer Law & Business

ISBN: 1454879599

Category: Law

Page: 456

View: 8604

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Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income
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Federal Income Taxation of Corporations and Partnerships

Author: Howard E. Abrams,Don Leatherman

Publisher: Aspen Publishers

ISBN: 1543804276

Category: Law

Page: 936

View: 6569

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This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships
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Taxation and Business Planning for Partnerships and LLCs

Author: Bradley T. Borden

Publisher: Wolters Kluwer Law & Business

ISBN: 1454887982

Category: Law

Page: 696

View: 9608

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This highly anticipated new casebook provides comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world. Taxation and Business Planning for Partnerships and LLCs includes background information about non-tax topics, such as basic accounting and finance, concepts related to debt, and state-law entity transactions so that classroom discussion can assume students have a general understanding of basic non-tax concepts. This new casebook also includes a general review of basic tax concepts that come up through the course of studying partnership taxation along with rules of conduct for attorneys who practice before the IRS. This first edition is accompanied by a unique Client File, which includes memoranda, documents such as operating agreements and loan documents, and spreadsheets with financial information. Each memorandum corresponds to a chapter in the casebook, and students will analyze the relevant information and apply the law presented to analyze the problems and present advice in a manner that a lawyer would to such clients.
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Federal Income Taxation of Corporations and Partnerships

Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman

Publisher: Aspen Publishers

ISBN: 9781454824800

Category: Law

Page: 880

View: 7813

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This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013
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Corporate Taxation

Author: George K. Yin,Karen C. Burke

Publisher: Wolters Kluwer Law & Business

ISBN: 145486074X

Category: Law

Page: 624

View: 7185

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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options
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Federal Income Taxation

Author: Richard L. Schmalbeck,Lawrence Zelenak

Publisher: Aspen Pub

ISBN: N.A

Category: Law

Page: 917

View: 6640

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This new casebook presents a unique core plus cell structure that provides solid coverage of the basics of the field as well as additional material that instructors can select for use in or out of the classroom. Drawing on the authors' year of scholarship and teaching experience, Federal Income Taxation sets a new standard for casebook flexibility. The authors structure their book to match the way most instructors actually teach: The core text covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles A series of cells self contained, optional units supplement the core text by presenting additional material and treating a limited number of topics in greater detail Notes and questions provide background information and place the cases and statutes in context More than 150 problems challenge students to apply theory to specific practice situations A detailed Teacher's Manual supplies comments and suggestions for teaching both the core And The cell material, As well as answers to all of the questions and problems in the casebook the book opens with an introduction and progresses through the standard topics, while introducing some innovative areas as well: gross income property transactions personal deductions business deductions capitalization and cost recovery tax accounting tax preferences, tax shelters, And The alternative minimum tax taxation of the family identifying the proper taxpayer retirement savings and consumption taxation capital gains and losses Federal Income Taxation is more than a refreshing new casebook, it is a true partner in teaching that brings adaptability to new heights. Be sure to request your complimentary examination copy.
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Taxation

Graetz & Schenk

Author: Casenotes,Aspen Publishers

Publisher: Aspen Publishers Online

ISBN: 0735535876

Category: Law

Page: 104

View: 2500

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For over two decades, Casenote Legal Briefs have helped hundreds of thousands of students prepare for classes and exams year after year with unparalleled results. Known throughout the law school community as high-quality legal study aids, Casenotes popular series of legal briefs are the most comprehensive legal briefs available today. With over 100 Casenotes published today in all key areas, ranging from Administrative Law to Wills, Trusts, and Estates each and every Casenote offers: professionally written briefs of the cases in your casebook coverage that is accurate and up-to-date editor's analysis explaining the relevance of each case to the course coverage built on decades of experience the highest commitment to quality And don't forget Aspen's other popular study aids: Click here to buy all your study aids
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Business Organizations

A Transactional Approach

Author: William K. Sjostrom

Publisher: Aspen Publishers

ISBN: 1454897988

Category: Law

Page: 864

View: 869

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Business Organizations: A Transactional Approach, Third Edition, by William K. Sjostrom, Jr., teaches from a transactional perspective and shows how the legal concepts are written in the real world. It has numerous actual provisions from the various documents corporate lawyers draft and review, so that students gain a sense for what corporate lawyers do in practice. With content selected through a corporate lawyer lens, and emphasis on real-world provisions, this is the only Business Organizations casebook on the market allowing students to work with complete transactional documents (e.g., limited liability partnership agreements, LLC operating agreements, certificates of designation, warrant agreements, and shareholders’ agreements). Featuring numerous exercises, designed to reinforce the covered material and help students develop the planning and problem-solving skills of a corporate lawyer as well as expose students to the documents and issues at the heart of a transactional practice, the book also contains more narrative and fewer cases--legal concepts are covered in concise explanatory text instead of judicial opinions. New to the 3rd Edition: Expanded coverage of LLCs in light of their increasing importance Newer cases involving widely recognized companies (Priceline.com, Tesla) Updated and improved corporate documents Coverage of 2018 changes to federal income taxation of individuals and businesses Professors and students will benefit from: Straightforward text makes it easier to teach complicated concepts Numerous exercises make the book ideal for problem method teaching Practice-oriented—students exposed to real-world provisions and agreements Transaction-oriented—students get a sense for what corporate lawyers do Problem oriented—students get to repeatedly apply what they’ve learned
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