Fundamentals of Partnership Taxation

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781609300692
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

Fundamentals of federal income taxation

Author: James J. Freeland
Publisher: Foundation Pr
ISBN:
Format: PDF, ePub
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The Tenth Edition of Freeland, Lind & Stephens' Fundamentals of Federal Income Taxation incorporates changes made by 1996 & 1997 legislation including: * A new Chapter 11A dealing with the inclusion of gains on principal residences under Section 121 * A new Chapter 11C dealing with Exclusions & Other Tax Benefits Related to the Costs of Higher Education. These include the Sections 25A Hope & Lifetime Learning Credits, the Section 135 Savings Bond Exclusion Provision, the Section 529 Qualified State Tuition Programs & the Section 530 Educational IRAs * An addition to Chapter 20C to cover Roth IRAs & SIMPLE retirement plans * Changes in Chapter 21 dealing with Capital Gains & Losses to reflect the amendments to Section 1(h) & other legislative changes to the taxation of capital gains & losses * Consideration in Chapter 27B of the Qualified Adoption Expense Credit & the Child Credit

The Logic of Subchapter K

Author: Laura E. Cunningham
Publisher: West Academic
ISBN: 9780314199850
Format: PDF, ePub, Mobi
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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.

Fundamentals of Business Enterprise Taxation

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781609300654
Format: PDF, Kindle
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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.

Materials for a Basic Course in Civil Procedure

Author: Kevin Clermont
Publisher: Foundation Press
ISBN: 9781634593090
Format: PDF, Mobi
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This casebook is the concise, and very modern, version of a respected classic of civil procedure casebooks. The key to its brevity is its efficient and systematic step-by-step survey of the subject in Part One, which provides a tight 270-page comprehensive treatment of current civil procedure. The survey suffices to give the students a complete and solid grounding in civil procedure by means of the cases, commentaries, text, and questions that progress from pretrial and settlement to trial, judgment, appeal, jurisdiction, and complex litigation. This brief yet thorough coverage leaves time for in-depth treatment of a few selected problem areas regarding the system's fundamental structure in Part Two on governing law, Part Three on authority to adjudicate, and Part Four on res judicata. The twelfth edition has been thoroughly updated. It covers major new cases on general and specific personal jurisdiction and on pleading, and it introduces new materials on the res judicata effect of statute-of-limitations dismissals. It also fully incorporates the new amendments to the Federal Rules of Civil Procedure, which affect such important topics as discovery.

Fundamentals of Modern Property Law

Author: Edward Rabin
Publisher: Foundation Press
ISBN: 9781609303266
Format: PDF, ePub, Docs
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The Seventh Edition of Fundamentals of Modern Property Law retains the highly successful problem method that has long characterized this landmark casebook: students take on the role of the lawyer in fact-rich hypothetical problems (Assignments) with multiple legal issues. Each Assignment builds students' lawyering skills of analysis and problem solving, as they master the fundamental principles and doctrines of property law. In addition, many Assignments are ideal for instructor-designed simulations of other professional skills, such as client interviewing and counseling, negotiation, oral advocacy, drafting, and objective and persuasive writing. The Seventh Edition continues the book's emphasis on emerging issues of environmental sustainability. The Seventh Edition also provides a comprehensive introduction to Intellectual Property law and emphasizes the art of planning to avoid controversy, in contrast to the typical first year curricular focus on resolving existing controversies.

State and Local Taxation

Author: Jerome R. Hellerstein
Publisher: West Group
ISBN: 9780314153760
Format: PDF, Kindle
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This law school casebook contains the most recent cases dealing with such issues as jurisdiction to tax out-of-state corporations, taxation of electric-power generating capacity and contaminated property, use tax collection responsibilities, and multiple and discriminatory taxation of nonresidents. In addition, this edition focuses on the rapidly expanding issues raised by state taxation of electronic commerce. It also includes the latest U.S. Supreme Court cases of general significance, as well as a section devoted to fundamental sales tax reform reflected in the states? Streamlined Sales Tax Project.