Black Letter Outline On Partnership Taxation

Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781634602921
Size: 27.55 MB
Format: PDF, Kindle
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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 partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Corporate And Partnership Taxation

Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9780314277565
Size: 15.75 MB
Format: PDF, Mobi
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This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships and limited liability companies, and includes numerous illustrative examples, self-test questions with answers, sample exams, and a chart with cross-references for each topic to all major corporate and partnership tax casebooks.

The Logic Of Subchapter K

Author: Laura E. Cunningham
Publisher: West Academic
ISBN: 9780314199850
Size: 67.96 MB
Format: PDF, ePub
View: 1898
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This product 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 Income Taxation Of Partners And Partnerships In A Nutshell

Author: Karen Burke
Publisher: West Academic Publishing
ISBN: 9781634607124
Size: 66.93 MB
Format: PDF
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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.

Mastering Corporate Tax

Author: Reginald Mombrun
Publisher:
ISBN: 9781531008024
Size: 27.83 MB
Format: PDF
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This book explains material students encounter in law school corporate tax courses. Its many examples reinforce the authors' explanation of the relevant Code sections, administrative interpretations, and case law. Topics covered include formation, taxable income, earnings and profits, dividends, redemptions, liquidations, reorganizations, and S corporations.

Fundamentals Of Partnership Taxation

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781609300692
Size: 70.27 MB
Format: PDF, ePub
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The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers

Black Letter Outline On Corporate Taxation

Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781634602877
Size: 33.67 MB
Format: PDF, ePub, Docs
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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.

Basic Federal Income Tax

Author: Gwendolyn Griffith Lieuallen
Publisher: Aspen Publishers Online
ISBN: 0735578931
Size: 74.93 MB
Format: PDF
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Emanuel CrunchTime provides a comprehensive topic breakdown and critical information review all in one tool. The application flow charts can be used all semester long, but the capsule summaries are ideal for exam preparation. Each title offers capsule summaries of major points of law and critical issues, exam tips for identifying common traps and pitfalls, sample exam and essay questions with model answers, and recommended approaches for crafting essays that will get winning grades! Emanuel CrunchTime Series Features: Capsule summary of subject matterCondensed format Flow charts illustrate major concepts Multiple-choice questions with answers Essay questions with model answers

Professional Responsibility

Author: Ronald D. Rotunda
Publisher:
ISBN: 9780314179975
Size: 40.35 MB
Format: PDF, ePub
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This book on legal ethics is the premier text that examines the ABA Model Rules of Professional Conduct, the ABA Code of Judicial Conduct, the American Law Institute's new Restatement of the Law Governing Lawyers, and the case law. The book is analytical, concise, and thorough. Empirical studies show that many lawyers are unaware of even basic information about legal ethics, the law governing lawyers. Older lawyers, who draw a disproportionate number of malpractice suits, often have neither formally studied ethics nor kept up with developments in the law. Many malpractice suits arise out of ethics violations, such as disqualification of lawyers for conflicts of interest, multi-disciplinary practice, and the attorney-client evidentiary and ethical privilege. The Ethics Rules are law typically adopted by court rules in the same way that the Rules of Civil Procedure are law. These Ethics Rules are just as complex as the Civil Practice Rules or the Evidence Rules. Many of the Ethics Rules cannot be known through some sort of innate or hereditary awareness automatically infused in ordinary human beings once they are admitted to the bar. Unless a student wants to emulate those lawyers who draw a disproportionate number of malpractice suits, he or she will need to understand the law of Legal Ethics. And to do that, one needs this book.