Federal Tax Research

Author: William Raabe
Publisher: Cengage Learning
ISBN: 9781111221645
Release Date: 2011-02-07
Genre: Education

FEDERAL TAX RESEARCH, Ninth Edition, offers hands-on tax research analysis and has been fully updated to cover computer-oriented tax research tools such as CD-ROMs, the Internet, and computerized databases. The ninth edition offers a new chapter on Financial Accounting Research that, combined with their study of tax research, will equip students with the valuable research skills they need to be marketable to future employers. Also included in this edition is coverage on international tax research, an expanded review of tax ethics, and real-life cases to help foster a true understanding of federal tax law. Students will also receive a great amount of material on the role of tax research as it relates to the CPA exam. No other text can better prepare the user on tax research procedures and multiple applications! Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Federal Taxation of Property Transactions

Author: David L. Cameron
Publisher: LexisNexis
ISBN: 9780327176909
Release Date: 2012-09-04
Genre: Law

Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the cliché that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions. This eBook features links to Lexis Advance for further legal research options.

Tax Research Techniques

Author: Robert L. Gardner
Publisher: John Wiley & Sons
ISBN: 9781941651476
Release Date: 2017-05-15
Genre: Business & Economics

Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.

Practical Guide to Real Estate Taxation

Author: David F. Windish
Publisher: CCH
ISBN: 0808017004
Release Date: 2007-09-01
Genre: Business & Economics

Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.Real Estate Taxation begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations.The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An indepth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

The Process of Legal Research

Author: Deborah A. Schmedemann
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454876120
Release Date: 2016-03-20
Genre: Law

A long-time best-selling comprehensive text for basic legal research, The Process of Legal Research: Practices and Resources, 9E melds a rich discussion of legal authorities with a presentation of strategic processes for researching using the vast array of resources now available to the legal researcher. With readability in mind, The Process of Legal Research is written to engage various learners through streamlined text, graphics, in-text scenarios that draw on first-year topics, sample documents, and self-assessment questions. Covering sources from dictionaries to international and tribal law, and presenting and repeatedly demonstrating ten practices that distinguish skilled researchers, the book zeroes in on current, credible, cost-efficient options for each type of legal authority. To maximize students comprehension, the chapters conclude with a research scenario paired with questions for guided practice as well as a theoretical question to prompt class discussion.

U S Master Tax Guide 2009

Author: CCH Editorial Staff Publication
Publisher: CCH
ISBN: 0808019031
Release Date: 2008-11-01
Genre: Business & Economics

Providing helpful and practical guidance on today's federal tax law, this 92nd edition of the U.S. Master Tax Guide reflects all pertinent federal taxation changes that affect 2008 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.

Fundamentals of Legal Research

Author: Steven M. Barkan
Publisher: Foundation Books
ISBN: 1599412187
Release Date: 2009
Genre: Law

This classic textbook has been updated to include the latest methods and resources. Fundamentals of Legal Research provides an authoritative introduction and guide to all aspects of legal research, integrating Internet and other electronic sources. In addition to chapters on federal and state court reports, statutes, digests, citators, secondary sources, and legal citation form, the Ninth Edition includes specialized chapters on research in administrative law, constitutional law, electronic sources, federal legislative histories, international and human rights law, tax law, and the United Kingdom. This edition includes a new chapter on legal writing, an updated glossary of research terms, and revised tables and appendixes. Because of its depth and breadth, Fundamentals of Legal Research is an excellent text for both beginning and advanced legal research classes; it is a book that students will want to retain for future use. Designed for use in conjunction with Barkan, Mersky, and Dunn's Assignments to Fundamentals of Legal Research, a workbook of exercises that complement and reinforce information in the textbook.

Legal Research in a Nutshell

Author: Morris L. Cohen
Publisher: West Academic
ISBN: 0314180079
Release Date: 2007
Genre: Law

The Internet has dramatically affected the way legal research is conducted, but finding and using legal resources effectively remains an essential skill for lawyers. This comprehensive but succinct guide covers major primary and secondary sources, including major web resources such as THOMAS and PACER as well as online databases and library materials. Discussion includes coverage of legislative history, administrative law, practice and specialized resources, and research in international and comparative law.

Practical Guide to Estate Planning

Author: Ray D. Madoff
Publisher: CCH
ISBN: 0808091522
Release Date: 2007-11-01
Genre: Business & Economics

Practical Guide to Estate Planning provides a clean overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. This book is not lacking in detail, witnessed by its well-annotated collection of forms that will appeal to many experienced estate planners. The layout of this book reflects its emphasis on simplicity and clarity. It is divided into four major sections, the first of which provides a general view of the estate planning process.The second section of the 2008 Edition of Practical Guide to Estate Planning addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. The third section explores some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, including the use of private foundations and split-interest trusts. The last section contains a set of estate planning forms. Included are a pour-over will, a revocable trust, a minor's trust, a Crummey trust, a life insurance trust, a durable power of attorney, a health care proxy and an unannotated qualified personal residence trust (QPRT). The authors provide alternative drafting options as well as comprehensive annotations that can be used as quick references that explain why and how these devices operate.This reference, with its wealth of basic information as well as its impressive assortment of forms and supporting materials, offers something of interest for everyone. Its clarity and clean organization, augmented by well-constructed examples, practice tips, diagrams and charts, make it a work that will be useful to both the newcomer and the experienced practitioner in the field.The 2008 Edition covers the legislative, regulatory and judicial developments that are of most importance to estate planners, bringing you up to date in this constantly changing area. Highlights includecoverage of: ·Proposed regulations that would change the tax consequences of a sale of property in exchange for a private annuity; . Income tax "trap for the unwary" where a business (family-owned or not) owns life insurance on an employee (included in the Pension Protection Act of 2006); . Update on estate tax reporting requirements for sales to GST trusts; ·Explanation of the estate planning implications of the changing legal landscape for same-sex couples, including marriage in Massachusetts and quasi-marital protection in California, Hawaii, New Jersey and Vermont, as well as the most recent changes in New Hampshire and Oregon; . A new section on long-term care insurance; ·Substantial changes reflecting the Pension Protection Act of 2006, including new rules for donor-advised funds, supporting organizations, and private foundations; . Addition of a new section discussiong provisions under the Pension Protection Act of 2006 concerning non-spousal rollovers from quaified retirement plans; . Changes to income limits for eligibility to make contributions to a Roth IRA, which were indexed for inflation for the first time in 2007; ·Discussion of the provision of the Pension Protection Act of 2006 that allows for direct rollovers from a quailfied retirement plan to a Roth IRA beginning in 2008; and ·Companion CD-ROM of the forms both with and without the annotations.

A Practitioner s Guide to Tax Evidence

Author: Joni Larson
Publisher: Amer Bar Assn
ISBN: 1614387214
Release Date: 2013
Genre: Law

A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.