Federal Income Taxation of Corporations and Stockholders in a Nutshell 7th

Federal Income Taxation of Corporations and Stockholders in a Nutshell  7th Author Karen Burke
ISBN-10 9781634593670
Year 2014-01-17
Pages 480
Language en
Publisher West Academic
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Kahn Kahn and Perris s Taxation of S Corporations in a Nutshell

Kahn  Kahn  and Perris s Taxation of S Corporations in a Nutshell Author Douglas Kahn
ISBN-10 9781628105612
Year 2007-12-10
Pages 269
Language en
Publisher West Academic
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This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder’s basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation’s passive investment income and built-in gains.

Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell Author John K. McNulty
ISBN-10 031492700X
Year 2012
Pages 543
Language en
Publisher West Academic
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How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell Author Karen Burke
ISBN-10 1634607120
Year 2016-12-24
Pages 463
Language en
Publisher West Academic Publishing
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.

Tax Procedure and Tax Fraud in a Nutshell

Tax Procedure and Tax Fraud in a Nutshell Author Camilla Watson
ISBN-10 1634599322
Year 2016-03-10
Pages
Language en
Publisher West Academic Publishing
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Fundamentals of Business Enterprise Taxation

Fundamentals of Business Enterprise Taxation Author Stephen Schwarz
ISBN-10 1609300653
Year 2012
Pages 974
Language en
Publisher Foundation Press
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Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the fifth edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.

The Logic of Subchapter K a Conceptual Guide to the Taxation of Partnerships

The Logic of Subchapter K  a Conceptual Guide to the Taxation of Partnerships Author Laura Cunningham
ISBN-10 1634604725
Year 2016-12-26
Pages 361
Language en
Publisher West Academic Publishing
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This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

Federal Taxation Practice and Procedure 11th Edition

Federal Taxation Practice and Procedure  11th Edition Author Robert J. Misey
ISBN-10 0808036017
Year 2013-12-15
Pages 746
Language en
Publisher CCH Incorporated
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Federal Taxation Practice and Procedure (11th Edition) provides a clear explanation of the organization, structure and processes involved in IRS practice. A favorite in practice and procedure classes because of its clear descriptions and logical presentation, it is a top reference for practitioners as well. The book patiently covers the basics, the complexities and the details with plenty of real-life illustrations and examples. All the latest IRS structural changes and developments are explained, and the book helpfully includes reproductions of official letters, forms and notices used by the IRS. This new 11th Edition reflects the latest statutory, regulatory and case developments along with changes in IRS operations and processes. Included right in place are special end-of-chapter problems for those using the book as a text or training tool. The authors continue the practice of carefully and concisely explaining the workings of the IRS, so that the reader gets a clear sense of how things work on a practical level. This comprehensive guide discusses the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations.

Practical Guide to S Corporations 7th Edition

Practical Guide to S Corporations  7th Edition Author Michael Schlesinger
ISBN-10 080804107X
Year 2015-08-14
Pages 779
Language en
Publisher Cch
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Practical Guide to S Corporations (Seventh Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Seventh Edition contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the Fifth Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Ffith Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a second index for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters. S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the