The Logic of Subchapter K a Conceptual Guide to the Taxation of Partnerships

Author: Laura Cunningham
Publisher: West Academic Publishing
ISBN: 1634604725
Release Date: 2016-12-26

This course book 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.

Business Valuation and Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 9780471709954
Release Date: 2005-04-22
Genre: Business & Economics

Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.

Corporate and Partnership Taxation

Author: Stephen Schwarz
Publisher: West Academic
ISBN: 0314184813
Release Date: 2008
Genre: Law

This text is designed to help law students recognize and understand the basic principles and issues of tax law covered in a law school course. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations.

Learning the Logic of Subchapter K

Author: Laura E. Cunningham
Publisher: West Academic
ISBN: 0314198946
Release Date: 2008
Genre: Law

The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partners and Partnerships, is one of the most popular resources for students and practitioners trying to decipher the intricacies of partnership tax. With Learning the Logic of Subchapter K, the authors make available a complete set of problems for use in the classroom. Each problem contains assignments to the text as well as the Code and Regulations, and suggested additional reading.

World Mythology

Author: Donna Rosenberg
Publisher: Ntc Publishing Group
ISBN: 0844257680
Release Date: 1994-01-01
Genre: Social Science

World Mythology is a compilation of over 50 great myths and epics. Your students will gain an appreciation and understanding of ancient and modern cultures through myths and epics from the Middle East, Greece and Rome, the Far East and Pacific islands, the British Isles, Northern Europe, Africa, and the Americas. An introduction and historical background supplement each myth. Questions at the end of each selection prompt analysis and response.

Fundamentals of Partnership Taxation

Author: Stephen A. Lind
ISBN: STANFORD:36105060361040
Release Date: 1998
Genre: Law

The Fifth Edition of Fundamentals of Partnership Taxation integrates all significant new developments, making a particular effort to adhere to their highly successful concept of providing "fundamentals" coverage for one of the most demanding courses in the law school curriculum.

Partnership Taxation

Author: Joni Larson
ISBN: 1594605114
Release Date: 2010
Genre: Law

Partnership Taxation: An Application Approach explains partnership taxation using an easy to follow, systematic approach replete with examples, definitions, formulas, and rules. In addition, it takes the students a step beyond a technical understanding of isolated rules by providing them the opportunity to understand how a group of concepts works when applied in a real-life setting; the students are challenged to connect technical understanding with providing advice to clients. Finally, it increases the students¿ understanding of partnership tax by connecting partnership tax concepts to those the student should be familiar with from individual tax and partnership law. In doing so, it encourages the students to understand the role of partnership tax in this larger context.

Paper Magic

Author: Masahiro Chatani
Publisher: Japan Publications
ISBN: 0870407570
Release Date: 1988
Genre: Art

With full-size, marked construction drawings, you can easily make such works as temples, castles, flowers that open and dragonflies that actually move.


Author: Charles W. Lamb
Publisher: Cengage Learning
ISBN: 9781337116800
Release Date: 2017-01-27
Genre: Business & Economics

4LTR Press solutions give students the option to choose the format that best suits their learning preferences. This option is perfect for those students who focus on the textbook as their main course resource. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Affect in Language Learning

Author: Jane Arnold
Publisher: Cambridge University Press
ISBN: 9780521650410
Release Date: 1999-01-14
Genre: Foreign Language Study

This book examines the role of affect and cognition in language learning

Marketing for Hospitality and Tourism Global Edition

Author: Philip T. Kotler
Publisher: Pearson Higher Ed
ISBN: 9781292156163
Release Date: 2016-08-31
Genre: Juvenile Nonfiction

For courses in Hospitality Marketing, Tourism Marketing, Restaurant Marketing, or Hotel Marketing. Marketing for Hospitality and Tourism, 7/e is the definitive source for hospitality marketing. Taking an integrative approach, this highly visual, four-color book discusses hospitality marketing from a team perspective, examining each hospitality department and its role in the marketing mechanism. These best-selling authors are known as leading marketing educators and their book, a global phenomenon, is the leading resource on hospitality and tourism marketing. The Seventh Edition of this popular book includes new and updated coverage of social media, destination tourism and other current industry trends, authentic industry cases, and hands-on application activities.

The Strategic Analysis Cycle Tool Book

Author: Erik Elgersma
ISBN: 1911498371
Release Date: 2017-08-08
Genre: Business & Economics

This is an authoritative and practical guide to analysing business data, to enable managers and companies to develop successful business strategies. Data has become a dominant factor in today's business environment. This book, written by a leading practitioner, provides a series of tools and methods for analysing data and contributing to the success of the company.The main aim of data analysis is turning data into actionable intelligence that will drive and determine a company's competitive advantage. However, this does not happen by magic, rather it is through the rigorous application of appropriate tools. This book sets out 19 key tools for data analysis that have been tried and tested. Applying such tools will result in solid analyses of the business environment, that will contribute to better designed strategies and the company's strength in the marketplace.

Calvin s Calvinism

Author: Jean Calvin
Publisher: Theclassics.Us
ISBN: 1230224750
Release Date: 2013-09

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1856 edition. Excerpt: ... observes, " Whom He will, He hardeneth." He would not have added this unless, under the expression " raised thee up," he had meant to comprehend that purpose of God, by which Pharaoh was ordained to magnify, by his obstinacy, the redemption of God's people, Israel. For if any one should say, that Pharaoh's being "raised up" signified his being raised from above to the summit of kingly honour; that indeed is some part, but not the whole, of the matter. For the LXX. Greek interpreters have here used the same expression as that by which they render the verb Hiphil, derived from the radical Kum "to arise." Moreover, God is said to "raise up" that, which He causes, by an outstretched arm, as it were, to accomplish the end He has ordained. The Scripture here principally looks at the beginning, or first-cause, of that which it is recording; that it may ascribe the whole to God alone. In this same manner, God is also said to "raise up " prophets, and ministers of salvation; that no man might claim any of these things to himself, on the ground of his own industry. Therefore, the meaning of Moses has been faithfully expressed by the term, "raised up," if you will but so receive it; nor did Paul receive it otherwise. And most certainly, the expression "raised up" comprehends, not less distinctly than summarily, what he had touched upon, both concerning the elect, and the reprobate; since he is claiming for God the right and the power to have mercy on whom He will, and to harden whom He will, according to his own pleasure and purpose. The apostle therefore maintains, that the right of hardening, and of showing mercy, is in the power of God alone; and that no law can be imposed on him as a rule for his works; because no law or rule can be thought of, ...