Federal Income Taxation 13th Concepts and Insights Series

Author: Marvin Chirelstein
Publisher: West Academic
ISBN: 9781634594615
Release Date: 2015-02-16
Genre: Law

This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects legislative, judicial, and administrative developments since the twelfth edition (including the 2012 tax rate increases and the Supreme Court’s Windsor decision), and increases the number of end-of-chapter problems by almost 60%.

Chirelstein and Zelenak s Federal Income Taxation 12th Concepts and Insights Series

Author: Marvin Chirelstein
Publisher: West Academic
ISBN: 9781628102529
Release Date: 2011-11-10
Genre: Law

Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.

Federal Income Taxation

Author: Marvin A. Chirelstein
Publisher:
ISBN: 1599419378
Release Date: 2012
Genre: Law

Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.

Abrams Doernberg and Leatherman s Federal Corporate Taxation 7th Concepts and Insights Series

Author: Howard Abrams
Publisher: West Academic
ISBN: 9781628102420
Release Date: 2013-04-30
Genre: Law

The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law. It features an expanded discussion of S corporations and consolidated groups; use of disregarded entities; liberalization of shareholder debt rules; and basis recovery in redemptions and reorganizations. With examples and explanations of how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.

Federal income taxation of S corporations

Author: John K. McNulty
Publisher: Foundation Pr
ISBN: STANFORD:36105044538465
Release Date: 1992
Genre: Business & Economics

Definition of Subchapter S and S Corporations; Subchapter S in General; Acquiring S Status and Maintaining it; Effects of S Election During Operation of the S Corporation -- Tax Consequences of the Election; Effects of the S Election During Operations -- Distributions to Shareholders; Special Taxes Imposed on the S Corporation; Tax Issues on Formation, Liquidation, Redemption, Disposition, Taxable Acquisition or Disposition of an S Corporation; Tax-Free Reorganizations Involving S Corporations; Choice of Form: S Corporations Compared with C Corporations; Choice of Form: S Corporations Compared with Partnerships; Compliance, Afterthoughts, Forethoughts and Legislative Policy.

Ich trage das Gl ck in meinem Herzen

Author: Elsa von Eckartsberg
Publisher: S. Fischer Verlag
ISBN: 9783105608678
Release Date: 2016-03-15
Genre: Biography & Autobiography

Elsa von Eckartsberg hat in diesem Kabinettstück unterhaltsamer Essayistik den Versuch unternommen, große Liebende aus Literatur, Musik und Malerei durch ihre privaten Liebesbiographien begreifbar zu machen. Sie eröffnet damit einen einzigartigen Blick auf jene berauschende oder erlittene Liebe, die große Kunst geformt hat. (Dieser Text bezieht sich auf eine frühere Ausgabe.)

Books in Print

Author:
Publisher:
ISBN: UOM:39015054023182
Release Date: 2002
Genre: American literature

Books in print is the major source of information on books currently published and in print in the United States. The database provides the record of forthcoming books, books in-print, and books out-of-print.

South Western Federal Taxation 2012 Individual Income Taxes

Author: William Hoffman
Publisher: Cengage Learning
ISBN: 9781111221676
Release Date: 2011-05-10
Genre: Education

Packed with NEW Financial Disclosure Insights boxes, Big Picture tax scenarios, What-If? case variations, and more new or revised end-of-chapter homework and test bank items than ever before, SOUTH-WESTERN FEDERAL TAXATION 2012: INDIVIDUAL INCOME TAXES remains the most effective text for helping students master detailed tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, this text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. INDIVIDUAL INCOME TAXES offers readers many opportunities to sharpen critical-thinking and writing skills. A chapter-opening feature, Framework 1040: Tax Formula for Individuals, provides a unique organizational framework so that students can understand how chapter topics relate to the 1040 form. Internet exercises are tied directly to chapter research cases in the text to give students hands-on experience using online resources to solve tax issues. H&R Block At Home tax preparation software, CPAexcel’s online CPA exam study tool, and the student version of RIA Checkpoint from Thomson Reuters come with each new copy of this text to give your students professional experience with leading software! The 2012 edition has been fully updated to include the latest tax legislation at press time for individual taxpayers, and new updates are posted online as soon as the relevant tax law changes are in effect. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

A Path Forward for NAFTA

Author: C. Fred Bergsten
Publisher: Peterson Institute for International Economics
ISBN: 9780881327304
Release Date: 2017-07-17
Genre:

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.

Gutes besser tun

Author: William MacAskill
Publisher: Ullstein eBooks
ISBN: 9783843713399
Release Date: 2016-03-24
Genre: Social Science

Soll ich einen Flüchtling bei mir beherbergen? Ist es sinnvoll, nach Naturkatastrophen zu spenden? Übernehme ich besser die Patenschaft für ein Kind aus Äthiopien oder für ein Kind aus Deutschland? Helfe ich den Betroffenen, oder beruhige ich nur mein Gewissen? William MacAskill hat mit dem Konzept des effektiven Altruismus eine Antwort gefunden. Er nennt die Kriterien für sinnvolles und nachhaltiges Helfen. Oft sind es scheinbar kleine Handlungen, die Großes bewirken: Eine einfache Wurmkur verbessert die Lebensqualität afrikanischer Kinder mehr als eine teure Wasserpumpe fürs ganze Dorf. MacAskill zeigt, warum gut gemeint und gut gemacht zwei verschiedene Dinge sind und wie wir Veränderungen am besten erreichen können. Sein Buch ist eine konkrete Handreichung für alle, die Gutes noch besser tun wollen.