Practical Guide To Corporate Taxation

Author: Dominic Daher
Publisher: Cch Incorporated
ISBN: 9780808027898
Size: 61.20 MB
Format: PDF, Kindle
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Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.

Fundamentals Of Federal Income Taxation

Author: James Freeland
Publisher: Foundation Press
ISBN: 9781634603157
Size: 70.91 MB
Format: PDF, Kindle
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This title is a part of our CasebookPlusâ,,¢ offering as ISBN 9781634608886. Learn more at CasebookPlus.com. 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. The Text is accompanied by an extensive Teachers' Manual containing answers to the problems, comments on cases not contained in the text, and suggestions on teaching the course.

Fundamentals Of Federal Estate Gift And Generation Skipping Taxes

Author: Anne-marie Rhodes
Publisher: West Academic Publishing
ISBN: 9781634607629
Size: 74.61 MB
Format: PDF, ePub, Mobi
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The goal of this casebook is to present transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough. The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory. Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients. The casebook is accompanied by a Teacher's Manual.

Civil Procedure

Author: R. Dessem
Publisher: Foundation Press
ISBN: 9781609303556
Size: 61.18 MB
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This title is a part of our CasebookPlusâ,,¢ offering as ISBN 9781634608770. Learn more at CasebookPlus.com. This new text provides the professor with great flexibility in teaching year-long civil procedure courses or more condensed one-semester offerings. The text puts students in the position of lawyers and asks them to consider the strategic, tactical, and ethical choices they will confront in practice. Features distinguishing this text include: The text has been written to incorporate the December 1, 2015, amendments to the Federal Rules of Civil Procedure and the most recent statutes and cases, rather than simply adding new developments onto an older text. The cases selected, many at the district court level, are contemporary in both the law applied and case subject matterâe"including actions involving same-sex marriage, mortgage-default litigation, electronic discovery, and the recusal of the federal district judge handling the challenge to New York Cityâe(tm)s âeoestop and friskâe litigation. The initial case in the text, Leonard v. PepsiCo, is one that students are likely to encounter in their contracts course but that presents rich procedural questions as well. Ethical issues are stressed throughout the text, including the ethical choices open to the lawyers in the cases presented and citations to the Model Rules of Professional Conduct and applicable state ethical rules. The chapters conclude with both essay and multiple-choice questions that can be assigned by the professor for exam practice or class discussion or can be used by individual students to review each chapterâe(tm)s material. More than 40 figures are included in the text, to present procedural law in tabular and visual form. In these many ways, Civil Procedure: Representing Clients in Civil Litigation presents a unique way in which to engage your students in actively learning civil procedure and understanding the civil litigation process.