Fundamentals of Partnership Taxation

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781634596015
Format: PDF, Docs
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The Tenth Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Tenth Edition include: Coverage of all significant developments since the last edition, including the impact on choice of business entity of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on noncompensatory options and partnership allocations where interests change during the year; and new proposed regulations on partnership liabilities, � 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain. Reorganized and integrated materials related to compensating the service partner in a new and fully updated self-standing chapter. Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers. Updated discussion of tax policy issues affecting partnerships, including prospects and options for business tax reform and the continuing debate on taxing "carried interests." A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy. S corporation developments, including temporary Code provisions made permanent; final regulations on the basis of indebtedness of S corporations to their shareholders; and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

Mein mutiges Herz

Author: KAT MARTIN
Publisher: HarperCollins
ISBN: 3862951537
Format: PDF, Mobi
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London, 1844: Eine junge Dame in gefährlicher Mission, ein Beschützer wie aus einer nordischen Heldensaga - zwei mutige Herzen in Gefahr! Eine junge Dame, allein in Opiumhöhlen und Bordellen? Couragiert ist die Reporterin Lindsey zu allem bereit! Sie muss den wahren Mörder von Covent Garden finden, um den entsetzlichen Verdacht von ihrem Bruder abzuwenden. Doch Thor Draugr, Schwager ihrer Verlegerin, sieht das anders: Als Ehrenmann kommt es für ihn nicht in Frage, dass Lindsey sich in Gefahr begibt. Auch wenn sie sein kühles nordisches Blut zum Sieden bringt - keinen Tag weicht er von ihrer Seite! Und auch keine Nacht, wenn Lindsey voller Verlangen seine Männlichkeit herausfordert ... Aber wo ist ihr Geliebter, als Lindsey unvermittelt dem Mörder gegenübersteht?

Das Kapital des Staates

Author: Mariana Mazzucato
Publisher: Antje Kunstmann
ISBN: 395614001X
Format: PDF
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Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.

The Lawyer s Guide to Buying Selling Merging and Closing a Law Practice

Author: Sarina Butler
Publisher: American Bar Association
ISBN: 9781590319321
Format: PDF, ePub
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This book is a valuable resource for information on things to consider before and during the process of buying, selling, closing, and merging a law practice. The guide provides advice and tips on: the advantages of buying and selling a law practice; the ethical aspects of acquiring a law practice; valuation of a law firm; tax consequences of retiring a partner's interest in a law firm taxed as a partnership; merging law firms; selling a niche practice; business responsibilities in closing a law practice; the ethical aspects of winding down a law practice; file preservation; and ending client and employee relationships. The guide includes handy checklists, forms, and sample letters as well as several Rules from the ABA's Model Rules of Professional Conduct.

Fundamentals of Business Enterprise Taxation

Author: Stephen Schwarz
Publisher:
ISBN: 9781634596039
Format: PDF, ePub, Docs
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Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Sixth Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Sixth Edition include: Coverage of all significant C corporation and partnership developments since the last edition, including the impact of the now permanent higher marginal individual tax rates and the 3.8% net investment income tax; new legislation blocking tax-free spin-offs of REITs; final regulations on � 336(e) elections, Type F reorganizations, noncompensatory options, and partnership allocations where interests change during the year; and new proposed regulations on � 355 corporate divisions, partnership liabilities, � 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain. Updated and reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations. Integrated materials related to compensating the service partner in a new and fully updated self-standing chapter. Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers. A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy. Updated discussion of business enterprise tax policy issues, including a new overview of issues affecting U.S. multinational corporations, the latest prospects and options for comprehensive tax reform, and the ongoing debate on taxing partnership "carried interests." A completely updated chapter on S corporations, incorporating temporary Code provisions made permanent and final regulations on the basis of indebtedness of S corporations to their shareholders, and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

A Path Forward for NAFTA

Author: C. Fred Bergsten
Publisher: Peterson Institute for International Economics
ISBN: 0881327301
Format: PDF, ePub
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The North American Free Trade Agreement (NAFTA) ranks at the top of anyone’s list of the most controversial trade deals of all time. Reviled by critics as unfair and as a job destroyer, praised by its defenders as having a documented record of success in spurring economic growth, NAFTA reduced tariff barriers to zero for the United States, Mexico, and Canada and led to a tripling of trade among these three countries over the last 23 years. The Peterson Institute for International Economics (PIIE) has abundantly detailed the many gains and acknowledged costs of NAFTA in numerous publications. Now that President Donald Trump has launched a renegotiation of NAFTA—having at least for the moment abandoned his 2016 campaign pledge to cancel the pact outright—the fundamental question is: Can such a renegotiation produce a positive result? A broad range of experts who have contributed to this PIIE Briefing say “yes.” The new negotiations can succeed only if they focus on how the agreement can be updated and upgraded, however. NAFTA can be modernized only if President Trump’s zero-sum “America First” agenda is replaced by one that seeks to benefit all three countries and improve their competitiveness in an increasingly competitive global economy. Prioritizing American interests is of course essential in any US trade negotiation. But an obsessive concern about bilateral trade balances and narrow special interests in the United States, as opposed to broader national and regional interests, would not only deadlock the negotiations but also likely lead to inferior outcomes for all three countries, or even a breakdown in the talks and an abrogation of the agreement. And walking away from NAFTA altogether would be disastrous for consumers, producers, and retailers in the United States. As argued in several chapters of this Briefing, abandoning NAFTA would degrade regional competitiveness and terminate jobs across North America, undoing the integration achieved since the agreement’s inception.

Makro konomik

Author: N. Gregory Mankiw
Publisher: Haufe-Lexware
ISBN: 3791037846
Format: PDF
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!-- Generated by XStandard version 2.0.1.0 on 2016-02-17T17:17:57 -- Der „Mankiw" ist nicht nur ein maßgebliches Standardwerk an deutschen Hochschulen. Übersetzt in zahlreiche Sprachen wird der Klassiker weltweit erfolgreich in Lehrveranstaltungen eingesetzt. Diskussionen um Themen wie Inflation, Arbeitslosigkeit und Wachstum Möglichkeiten und Grenzen der Geld-, Fiskal- und Außenwirtschaftspolitik Die 6. deutsche Auflage wurde umfassend überarbeitet und berücksichtigt auch die Aktualisierungen der 7. US-Auflage. Eine zentrale Neuerung ist das Kapitel „Ein dynamisches Modell der Gesamtnachfrage und des Gesamtangebots". Es präsentiert die wesentlichen makroökonomischen Forschungsergebnisse der letzten Jahre. Aktuelle Texte und neue Fallbeispiele zur jüngsten Wirtschafts- und Finanzkrise Modernisiertes, zweifarbiges Layout