Federal Income Tax Logic Maps
Author: Jeffrey A. Maine
Publisher: West Academic Publishing
Published: 2011
Total Pages: 0
ISBN-13: 9780314268990
DOWNLOAD EBOOK →Softbound - New, softbound print book.
Author: Jeffrey A. Maine
Publisher: West Academic Publishing
Published: 2011
Total Pages: 0
ISBN-13: 9780314268990
DOWNLOAD EBOOK →Softbound - New, softbound print book.
Author: Joseph M. Dodge
Publisher: West Publishing Company
Published: 1989
Total Pages: 410
ISBN-13:
DOWNLOAD EBOOK →Author: Laura Cunningham
Publisher: West Academic Publishing
Published: 2020-12-29
Total Pages: 253
ISBN-13: 9781647081133
DOWNLOAD EBOOK →The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.
Author: Laura E. Cunningham
Publisher:
Published: 2017
Total Pages: 0
ISBN-13: 9781634604727
DOWNLOAD EBOOK →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.
Author: Changdong Zhang
Publisher: University of Michigan Press
Published: 2021-10-27
Total Pages: 350
ISBN-13: 0472055011
DOWNLOAD EBOOK →Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand
Author: Laura E. Cunningham
Publisher: West Academic Publishing
Published: 2006
Total Pages: 292
ISBN-13:
DOWNLOAD EBOOK →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. 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's seamless web. For J.D. or graduate-level law school courses on partnership taxation.
Author: Leandra Lederman
Publisher:
Published: 2016
Total Pages: 0
ISBN-13: 9781632833945
DOWNLOAD EBOOK →This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.
Author: Laura E. Cunningham
Publisher: West Academic Publishing
Published: 2008
Total Pages: 0
ISBN-13: 9780314198945
DOWNLOAD EBOOK →This product provides a complete set of partnership taxation problems for use in the classroom. Each problem contains assignments related to the text as well as the Code and regulations, and suggested additional reading.
Author: Joseph J. Cordes
Publisher: The Urban Insitute
Published: 2005
Total Pages: 522
ISBN-13: 9780877667520
DOWNLOAD EBOOK →"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author: Stephen Smith
Publisher: Oxford University Press, USA
Published: 2015
Total Pages: 153
ISBN-13: 0199683697
DOWNLOAD EBOOK →Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.