Mastering Partnership Taxation

Author: Stuart Lazar
Publisher:
ISBN: 9781594608650
Format: PDF
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Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered.Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.This book is part of the Carolina Academic Press Mastering Series edited by Russell L. Weaver, University of Louisville School of Law.

Struggle for Mastery

Author: Michael Perman
Publisher: Univ of North Carolina Press
ISBN: 0807860255
Format: PDF, Docs
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Around 1900, the southern states embarked on a series of political campaigns aimed at disfranchising large numbers of voters. By 1908, Alabama, Arkansas, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, and Virginia had succeeded in depriving virtually all African Americans, and a large number of lower-class whites, of the voting rights they had possessed since Reconstruction--rights they would not regain for over half a century. Struggle for Mastery is the most complete and systematic study to date of the history of disfranchisement in the South. After examining the origins and objectives of disfranchisement, Michael Perman traces the process as it unfolded state by state. Because he examines each state within its region-wide context, he is able to identify patterns and connections that have previously gone unnoticed. Broadening the context even further, Perman explores the federal government's seeming acquiescence in this development, the relationship between disfranchisement and segregation, and the political system that emerged after the decimation of the South's electorate. The result is an insightful and persuasive interpretation of this highly significant, yet generally misunderstood, episode in U.S. history.

Unthinking Mastery

Author: Julietta Singh
Publisher: Duke University Press
ISBN: 0822372363
Format: PDF, Kindle
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Julietta Singh challenges the drive toward the mastery over self and others by showing how the forms of self-mastery advocated by anticolonial thinkers like Fanon and Gandhi unintentionally reproduced colonial logic, thereby leading her to argue for a more productive human subjectivity that is not centered on concepts of mastery.

Problems and Solutions in Partnership Tax

Author: Joni Larson
Publisher:
ISBN: 9781611634914
Format: PDF, ePub, Mobi
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The theory behind the ''flow-through'' tax treatment given partnerships is relatively straight forward -- the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.

Art Law

Author: Ralph E. Lerner
Publisher:
ISBN:
Format: PDF, Mobi
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Teeming with new information and analysis and many new sample documents, the three-volume Third Edition of ART LAW is the one resource you must consult to help ensure you formalize rock-solid agreements, maximize tax savings, and minimize legal liabilities.

Understanding and Mastering the Bluebook

Author: Linda J. Barris
Publisher:
ISBN: 9781611637748
Format: PDF, ePub, Mobi
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The Bluebook provides the rules for legal citation, but can be intimidating and frustrating to use. With its simple building-block approach, this survival manual teaches how to understand and master the essential rules for legal practitioners. Rules are fully described and illustrated using: clear explanations and illustrations of the basic components of legal citations; step-by-step instructions for building citations to the most common authorities cited by legal practitioners; detailed guidance for citing legal materials to both print and electronic sources; examples, comparison charts, illustrations, and bullet-point explanations designed for quick mastery of basic Bluebook citation rules; tips, hints, and cautions to help users avoid common citation errors; cross references to the controlling Bluebook rules; and a user-friendly format gathering The Bluebook's scattered rules for each authority into one place. The third edition of Understanding and Mastering The Bluebook is thoroughly revised and updated to the 20th edition of The Bluebook, and is an indispensable tool for anyone who is new to legal citation or whose skills need refreshing. For readers interested in further practicing their citation skills, Linda Barris created Mastering The Bluebook Interactive Exercises, an online learning tool that coordinates with both Understanding and Mastering The Bluebook, Third Edition and The Bluebook, 20th Edition. Each copy of Understanding and Mastering The Bluebook, Third Edition includes a discount code for 20% off the purchase of Mastering The Bluebook Interactive Exercises.

Corporate and Partnership Taxation

Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9780314277565
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.

Human Physiology

Author: Cheryl Watson
Publisher: Jones & Bartlett Publishers
ISBN: 1284030350
Format: PDF, Kindle
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Thorough enough to give students a strong grounding in physiological concepts, but accessible and learner-friendly enough for an introductory text, Human Physiology is ideally suited for single-semester human physiology courses. The text grounds students in cellular communication, the autonomic nervous system, and the endocrine system, giving readers the necessary knowledge base on which to build a critical approach to new and unfamiliar problems. Each chapter pushes students to integrate new knowledge into what they have already learned, increasing learner confidence and concept retention. By helping students master the fundamental physiological mechanisms known today, Human Physiology equips them with the skills to integrate the physiological processes that will be discovered in the future.