Corporate Taxation

Author: Cheryl D. Block
Publisher: Aspen Law & Business
ISBN: 0735588724
Release Date: 2010
Genre: Business & Economics

Examples & Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block's thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: a logical cradle-to-grave organization--modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations numerous diagrams that illustrate the complexities and relational aspects of corporate transactions practical skill development that will enable students to identify the details that really matter in the larger context examples and explanations that test students' understanding and provide an opportunity to apply what they have learned in each chapter a modular chapter structure that easily adapts to different teaching approaches Updated throughout, the Fourth Edition features: updated text, examples, and explanations that reflect new legislation, regulations, and rulings since publication of the Third Edition examples in Chapters 2, 3 and 11 selected coverage of Subchapter S integrated into Chapter 2 expanded coverage of capital structure planning coverage of OID, original issue discount coverage of section 362(e), regarding loss limitation rules Students who use Examples & Explanations: Corporate Taxation agree: the combination of the author's singular clarity and the Examples & Explanations problem format gets five stars.

Federal Income Tax

Author: Joseph Bankman
Publisher: Aspen Publishers Online
ISBN: 9780735549517
Release Date: 2005-01-01
Genre: Law

For an effective combination of examples and explanations and the proper tone to illuminate tax law and policy, turn to this proven study guide. FEDERAL INCOME TAX: Examples & Explanations, Fourth Edition, gives students a clear understanding of the Code and Regulations without oversimplifying the topic. The authors build a secure platform for understanding:unique Examples & Explanations series style combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and to provide practice in applying information to fact patternscomprehensive coverage combines cases, statutory, and regulatory analysiscompatibility with a wide variety of casebooksclear and straightforward writing style helps to demystify a difficult and intimidating subjectExam Appendix includes eight actual law school exams, complete with suggested answersnumerous policy questions appear throughout the textlogical organization helps students progress through the materialhelpful introductions explain the concepts to be studiedThe book has been thoroughly updated for its Fourth Edition:reflects changes in the tax law since 2001, including those resulting from the Jobs and Growth Tax Relief Reconciliation Act of 2003, the Working Families Tax Relief Act of 2004, and the American Jobs Creation Act of 2004.includes new and updated examples and explanationsThousands of students have already benefited from the clarity and quality of FEDERAL INCOME TAX: Examples & Explanations. Be sure to recommend the Fourth Edition to your students.

QFINANCE The Ultimate Resource 4th edition

Author: Bloomsbury Publishing
Publisher: A&C Black
ISBN: 9781849300643
Release Date: 2013-09-26
Genre: Business & Economics

QFINANCE: The Ultimate Resource (4th edition) offers both practical and thought-provoking articles for the finance practitioner, written by leading experts from the markets and academia. The coverage is expansive and in-depth, with key themes which include balance sheets and cash flow, regulation, investment, governance, reputation management, and Islamic finance encompassed in over 250 best practice and thought leadership articles. This edition will also comprise key perspectives on environmental, social, and governance (ESG) factors -- essential for understanding the long-term sustainability of a company, whether you are an investor or a corporate strategist. Also included: Checklists: more than 250 practical guides and solutions to daily financial challenges; Finance Information Sources: 200+ pages spanning 65 finance areas; International Financial Information: up-to-date country and industry data; Management Library: over 130 summaries of the most popular finance titles; Finance Thinkers: 50 biographies covering their work and life; Quotations and Dictionary.

Practical Guide to S Corporations

Author: Michael Schlesinger
Publisher: CCH
ISBN: 0808017624
Release Date: 2007
Genre: Business & Economics

Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition.Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a “second index” for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters.S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

Real Estate Transactions

Author: D. Barlow Burke
Publisher: Aspen Publishers Online
ISBN: 9780735557437
Release Date: 2006
Genre: Law

This highly regarded text earned its popularity by helping students build their confidence while they develop their skills. Beginning with the simple residential closing, Examples & Explanations: Real Estate Transactions, Fourth Edition, leads students through progressively more complex transactions to reach a solid understanding of the area. The text clarifies the subject by: offering point-by-point instruction, practice, and feedback on the three main subjects of all real estate courses -- investment, mortgaging, and conveyancing presenting a broad overview of each topic, followed by examples, questions, and detailed answers covering business planning and investments, from commercial real estate to more sophisticated commercial transactions presenting material along the time line needed for students to understand the sequence of events applicable in any real estate transaction serving as an introduction to the participants and servicers of the transaction and to the financial benefits of investing New examples and explanations in the Fourth Edition reflect recent developments: financial planning and investment, for analyzing pro forma statements by real estate investors mezzanine financing, in line with the current discussion of junior mortgages LLC's and the amendments of the applicable Uniform Acts mechanics liens regulatory checks on terrorism activity and money

QFinance

Author: Various Authors
Publisher: Bloomsbury USA
ISBN: 1849300003
Release Date: 2009-10-13
Genre: Business & Economics

Compiled by more than 300 of the world's leading professionals, visionaries, writers and educators, this is THE first-stop reference resource and knowledge base for finance. QFINANCE covers an extensive range of finance topics with unique insight, authoritative information, practical guidance and thought-provoking widsom. Unmatched for in-depth content, QFINANCE contains more than 2 million words of text, data analysis, critical summaries and bonus online content. Created by Bloomsbury Publishing in association with the Qatar Financial Centre (QFC) Authority, QFINANCE is the expert reference resource for finance professionals, academics, students, journalists and writers. QFINANCE: The Ultimate Resource Special Features: Best Practice and Viewpoint Essays – Finance leaders, experts and educators address how to resolve the most crucial issues and challenges facing business today. Finance Checklists – Step-by-step guides offer problem-solving solutions including hedging interest-rate risk, governance practices, project appraisal, estimating enterprise value and managing credit ratings. Calculations and Ratios – Essential mathematical tools include how to calculate return on investment, return on shareholders’ equity, working capital productivity, EVA, risk-adjusted rate of return, CAPM, etc. Finance Thinkers and Leaders – Illuminating biographies of 50 of the leading figures in modern finance including Joseph De La Vega, Louis Bachelier, Franco Modigliani, Paul Samuelson, and Myron Scholes Finance Library digests –Summaries of more than 130 key works ranging from “Against the Gods” to “Portfolio Theory & Capital Markets” and “The Great Crash”. Country and Sector Profiles – In-depth analysis of 102 countries and 26 sectors providing essential primary research resource for direct or indirect investment. Finance Information Sources – A select list of the best resources for further information on finance and accounting worldwide, both in print and online, including books, journal articles, magazines, internet, and organizations Finance Dictionary – A comprehensive jargon-free, easy-to-use dictionary of more than 9,000 finance and banking terms used globally. Quotations – More than 2,000 business relevant quotations. Free access to QFinance Online Resources (www.qfinance.com): Get daily content updates, podcasts, online events and use our fully searchable database.

An Introduction to the Legal System of the United States Fourth Edition

Author: E. Allan Farnsworth
Publisher: Oxford University Press
ISBN: 9780199749713
Release Date: 2010-07-16
Genre: Law

In the updated, fourth edition of this classic text which has been translated into over a dozen languages, constitutional scholar and Columbia Law School professor E. Allan Farnsworth provides a clear explanation of the structure and function of the U.S. legal system in one handy reference. An Introduction to the Legal System of the United States, Fourth Edition is designed to be a general introduction to the structure and function of the legal system of the United States, and is especially useful for those readers who lack familiarity with fundamental establishments and practices. This text also gives the reader a clear understanding of how to research the law, the importance of case law versus statutes, and the difference between private and public law. It illustrates issues that may be confusing or troublesome and provides a solid general overview. It includes a new introduction by Steve Sheppard.

Wills Trusts and Estates

Author: Gerry W. Beyer
Publisher: Aspen Publishers Online
ISBN: 9780735562400
Release Date: 2007
Genre: Law

This popular study guide helps students master the complexities of wills, trusts, and estates through a combination of textual material and well-written, comprehensive examples, explanations, and questions. Examples & Explanations: Wills, Trusts, and Estates, Fourth Edition, provides students with the essential background and review materials they need to practice applying legal concepts to fact patterns. Among the features that make this high-quality study guide popular with both students and instructors: comprehensive coverage -- the text covers intestacy, wills, and trusts, including nonprobate assets, estate administration, wealth transfer taxation (gift tax, estate tax, generation-skipping transfer tax), disability and death planning, and malpractice/professional responsibility a conversational writing style that is clear, accessible, and holds students interest uses the Examples & Explanations format to help students learn in a step-by-step manner and also includes comprehensive questions, with a variety of issues in one fact situation, that are similar to those on law school and bar examinations casebook correlation charts that make it easy to use the study guide with any of the seven most popular casebooks a "learning by doing" approach that provides students with the opportunity to evaluate how well they can apply what they have just learned practical suggestions throughout the text that enhance its pedagogical value and give students an appreciation of the how the concepts apply in the real world samples of will and trust provisions and an extensively annotated model will an overview of general nationwide rules a comprehensive, student-friendly index that allows students to easily find the information they seek tables for quick location of material relevant to the Uniform Probate Code, Uniform Trust Code, and Internal Revenue Code updates available on author's website: www.ProfessorBeyer.com Fine-tuned and updated, the Fourth Edition offers: materials on recent developments, including: transfer of death deeds; self-settled spendthrift trusts; Rule Against Perpetuities reform; federal gift, estate, and generation-skipping transfer tax; Uniform Trust Code; rights of same-sex partners; Medicaid planning; physician-assisted suicide revised examples that reflect the updated content updated casebook correlation tables reflecting new editions of the major casebooks

Secured Transactions

Author: James Brook
Publisher: Aspen Publishers Online
ISBN: 9780735567979
Release Date: 2008
Genre: Law

Bringing transparency to the Uniform Commercial Code Article 9, one of the most difficult and technical components of commercial law, James Brook uses straightforward introductions and the proven-effective Examples & Explanations pedagogy to provide a clear and complete overview of Secured Transactions. proven-effective Examples & Explanations pedagogy, combining straightforward introductions with well-written examples and explanations that apply concepts, reinforce learning, and test understanding of material covered clear and approachable explanatory text that is informal, yet informative a solid introduction to the basic law in the field covering the rules and policies of the law governing secured transactions as well as the broader issues of legal process usable with both the original and revised versions of Article 9 -- providing parallel citations to both a logical organization that follows the general sequence of topics as they are taught in Secured Transaction courses helpful diagrams and visual aids that illustrate and simplify the intricate provisions of Article 9 Updated throughout and with many new examples, the Fourth Edition features: important new cases and developments in secured transactions, including recent cases addressing the question of the correct name to use in filing a UCC1 financing statement new and updated examples Edition after edition, James Brook has been the trusted authority your students can rely on to present a clear and current picture of the entire Secured Transactions landscape.

Taxation

Author:
Publisher:
ISBN: IND:30000092813496
Release Date: 2003
Genre: Taxation


Fundamentals of business enterprise taxation

Author: Stephen A. Lind
Publisher: Foundation Press
ISBN: STANFORD:36105064230597
Release Date: 2008-06
Genre: Business & Economics

Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Fourth Edition is faithful to the authors' problem-oriented "fundamentals" approach. Important highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.