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
Genre:

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.

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.

Business Valuation and Federal Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 9781118023181
Release Date: 2011-03-25
Genre: Business & Economics

Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference source and an introductory text for legal and valuation training." —Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural—depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." —Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." —John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: Insightful perspectives of personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specifically valuations relating to business interests.

Financial Valuation Applications and Models Website

Author: James R. Hitchner
Publisher: John Wiley & Sons
ISBN: 9781119286608
Release Date: 2017-05
Genre: Business & Economics

"This new and updated edition presents a consensus view from 30 top valuations experts. It shows the appropriate and defensible way to prepare and present business valuations with a strong emphasis on applications and models"--

Geothermal Energy

Author: Mary H. Dickson
Publisher: UNESCO
ISBN: IND:30000081073938
Release Date: 2003-01-01
Genre: Geothermal engineering

Geothermal energy, the exploitation of heat from the earth, has immense potential as a natural energy source. Expertise in the utilization and recovery of this renewable and sustainable, relatively cheap and environmentally friendly form of energy, has now reached an advanced stage. In this carefully edited text, the contributing authors each develop a specific area relating to the possible uses of geothermal energy, their effects on a community, and the economic and regulatory aspects. This book gives a concise but complete description of geothermal phenomena and geothermal exploitation, and will appeal to undergraduate and postgraduate students in power engineering, mechanical engineering and physics who wish to further their knowledge in geothermal applications. Power engineers will also find this text an invaluable reference source.

Human Rights from a Third World Perspective

Author: José-Manuel Barreto
Publisher: Cambridge Scholars Publishing
ISBN: 9781443866453
Release Date: 2014-08-26
Genre: Philosophy

Globalization, interdisciplinarity, and the critique of the Eurocentric canon are transforming the theory and practice of human rights. This collection takes up the point of view of the colonized in order to unsettle and supplement the conventional understanding of human rights. Putting together insights coming from Decolonial Thinking, the Third World Approach to International Law (TWAIL), Radical Black Theory and Subaltern Studies, the authors construct a new history and theory of human rights, and a more comprehensive understanding of international human rights law in the background of modern colonialism and the struggle for global justice. An exercise of dialogical and interdisciplinary thinking, this collection of articles by leading scholars puts into conversation important areas of research on human rights, namely philosophy or theory of human rights, history, and constitutional and international law. This book combines critical consciousness and moral sensibility, and offers methods of interpretation or hermeneutical strategies to advance the project of decolonizing human rights, a veritable tool-box to create new Third-World discourses of human rights.

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.

The Professional Identity of Teacher Educators

Author: Ronnie Davey
Publisher: Routledge
ISBN: 9780415536400
Release Date: 2013
Genre: EDUCATION

"The Professional Identity of Teacher Educators offers a contemporary study of teacher education in a period of huge international, institutional and professional change. The book explores the experiences, understandings, and beliefs that guide the professional practices of teacher educators, and paints a picture of a profession that offers huge rewards, alongside challenges and frustrations. What are the responsibilities of the job and how does it re-shape the professional identity of those who do it, day in, day out? Drawing on the findings of a phenomenological study of the professional self-image and identities of pre-service teacher educators, this book provides an account of how a number of teacher educators have come to terms with their own identities as professionals at a time of considerable institutional turmoil. Moving beyond these individual stories, broader theoretical issues are also addressed: are there some distinctive but common elements that might distinguish the professional identity of the particular group we call teacher educators; and if there are, what might those characteristics be? Included in the book: - identity and professional identity in teaching and teacher education - investigating a professional identity - the process of becoming a teacher educator - teacher educators' self-image - teacher educators as a community of practice. Ronnie Davey provides a unique and compelling report on cutting edge teacher education research, encapsulating the major issues associated with being a teacher educator, and how that influences and shapes teacher educators' identity. This book will be invaluable reading for teacher educators and researchers with an interest in professional identity and teaching in Higher Education"--

The Great Stones Way

Author: Steve Davison
Publisher: Cicerone Press Limited
ISBN: 9781783623761
Release Date: 2016-08-31
Genre: Sports & Recreation

A guidebook to the Great Stones Way, a 36-mile walk through the Wiltshire Downs from Barbury Castle south of Swindon to Old Sarum north of Salisbury. The walk is divided into 6 stages with each stage ranging from 4 to 11 miles. The walk passes through countryside adorned with significant historical sites and relics from ages past, with short detours to the world-famous Stonehenge and equally enchanting Avebury henge. Step-by-step route descriptions are accompanied by 1:50,000 OS mapping. Also included is a route summary table, information about facilities en route, plus maps for Avebury henge and Stonehenge. Rich with history and showcasing picturesque landscapes, this is a walk that can be savoured over the course of a week or enjoyed as an energetic weekend adventure. Good transport links are available at each end.

Fundamentals of Partnership Taxation

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 1609300696
Release Date: 2012
Genre: Law

The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers

Corporate Taxation

Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 9780735539679
Release Date: 2004
Genre: Business & Economics

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.