Fundamentals of Federal Income Taxation

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Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 453

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

Corporate Taxation

Problems, Solutions and Explanations

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Author: Adam S. Feuerstein

Publisher: Lbd Publications

ISBN: 9780971527300

Category: Business & Economics

Page: 136

View: 6052

Fundamentals of Partnership Taxation

Cases and Materials

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Author: Stephen A. Lind

Publisher: N.A

ISBN: N.A

Category: Law

Page: 432

View: 4016

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.

State and Local Taxation

Cases and Materials

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Author: Jerome R. Hellerstein,Walter Hellerstein,Joan M. Youngman

Publisher: West Group

ISBN: 9780314153760

Category: Law

Page: 1147

View: 7404

This law school casebook contains the most recent cases dealing with such issues as jurisdiction to tax out-of-state corporations, taxation of electric-power generating capacity and contaminated property, use tax collection responsibilities, and multiple and discriminatory taxation of nonresidents. In addition, this edition focuses on the rapidly expanding issues raised by state taxation of electronic commerce. It also includes the latest U.S. Supreme Court cases of general significance, as well as a section devoted to fundamental sales tax reform reflected in the states? Streamlined Sales Tax Project.

Trading Catalysts

How Events Move Markets and Create Trading Opportunities

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Author: Robert I. Webb

Publisher: Ft Press

ISBN: 9780132782050

Category: Business & Economics

Page: 336

View: 538

"Trading Catalysts takes you into the market and recounts moment-by-moment price action. From an almost 14% rise in the Nasdaq following a surprise Fed rate cut to an incredible (and temporary) 22% decline in the S&P 500 futures price folliwng a single large sell order, Trading Catalysts is loaded witih real-life examples of how events move markets. Must reading for traders and investors alike." --Victor Canto, Pd.D., founder of La Jolla Economics and a columnist for The National Review "At last...an invaluable investment book that shows in detail how markets actually behaved during extreme events, times when fortunes were won or lost in the blink of an eye. This is the real world of trading and risk, not academic theory. Read, learn and prepare yourself because these types of extraordinary events will happen again." --Peter Matthews, Managing Partner, Optimation Investment Management LLC Understand the Triggers of Market Volatility--and Take Advantage of Them Actionable lessons from 25 years of major events--and the market''s reactions to them Predicting the market impact of everything from Fed statements to natural disasters Separating real information from noise, major "market movers" from trivia In Trading Catalysts, Robert I. Webb examines the various factors that move markets. Webb focuses on the catalysts that spark the biggest price changes--and the greatest potential for substantial profits or losses. Using numerous real market examples, Webb demonstrates the often inconsistent response of prices to similar trading catalysts across markets and over time, the occasional significantly delayed response, and the frequent market overreaction. Whether traders bet directly on a trading catalyst, on the presumed market reaction (or overreaction) to it, or not at all, the potential impact on market prices and volatility means that all traders must pay attention to trading catalysts and the market reactions that they induce. At the very least, the prospect of significant volatility around some event may affect the timing of a trader''s entry or exit of positions and may cause a trader to reduce his position size. If you''re a serious trader, this book will help you understand the influence of trading catalysts and identify potential trading opportunities. Volatile financial markets create both the risk of substantial losses and the opportunity for substantial gains. Sudden jumps or breaks in prices can impart a roller-coaster-ride-like quality to trading or investing in financial markets. Trading Catalysts is the first complete guide to the events that spark large changes in prices. These include: central bank actions; ill-advised comments by policymakers; news of natural disasters; elections; certain economic reports; terrorism; company specific announcements; the unwinding of large positions by key market participants; and simple trading errors among others. The varied origin of trading catalysts means that some traders may have an edge in anticipating the market''s reaction to certain trading catalysts. Numerous real market examples take the reader into the heart of the market to illustrate the direction, magnitude, speed, duration, intensity and breadthof influence of trading catalysts on market prices. Because a minute can be a "lifetime" in the world of trading, many of the detailed examples recount moment-by-moment and tick-by-tick changes in market prices. This book discusses the role that trading theses(or prevailing beliefs about market relationships), market conditions,and sentimentplay in determining how prices react and sometimes overreact to various trading catalysts over time. Trading Catalysts will help readers anticipate potential events that could spark rallies or breaks; predict situations with feedback loops that drive markets up or down; and identify situations where substantial overreactions are likely to occur. Size Matters: When key players unwind positions and move the markets The Information in Economic Reports: Rout or Rally? Uncertain market reaction to the forecast errors from economic reports Talk Isn''t Cheap: When the comments of politicians and policymakers move markets Market Interventions: When governments intervene: case studies, from currencies to oil Geopolitical Risk: From elections to terrorism to wars Bubbles, Crashes, Corners, and Market Crises: Lessons from the "silver corner," the 1987 stock market crash, and the Asian Financial Crisis Quantifying the Market Impact of Natural Disasters: From earthquakes to floods to mad cow disease Fat Fingers: When trading errors and mistranslations move the market Of Straws and Camels'' Backs: When trivial news sparks huge moves Preface Chapter 1: Introduction Chapter 2: Market Conditions and Sentiment Chapter 3: Talk Isn''t Cheap Chapter 4: Geopolitical Events Chapter 5: Weather and Natural Disasters Chapter 6: Market Interventions Chapter 7: Periodic Economic Reports Chapter 8: Size Matters Chapter 9: Bubbles, Crashes, Corners, and Market Crises Chapter 10: The Accidental Catalyst Index

Relentless Change

A Casebook for the Study of Canadian Business History

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Author: Joe Martin

Publisher: University of Toronto Press

ISBN: 1442697156

Category: Business & Economics

Page: 504

View: 7046

Casebooks in business history are designed to instruct students in classrooms and boardrooms about the evolution of business management. The first casebook for the study of business history in a Canadian context, Joseph E. Martin's text will help students, both in the classroom and the boardroom, understand the Canadian economy and guide them in making sound decisions and contributing to a healthy, growing economy. Thirteen original case studies from the mid-nineteenth to the twenty-first centuries deal with different industry sectors as well as individual corporations and managers. Overviews provide context by examining major public policy decisions and key developments in the financial system that have affected business practices. Martin also presents eight original tables that trace the evolution of the 60 largest Canadian corporations between 1905 and 2005. Relentless Change is an invaluable resource for instructors and business students and clearly demonstrates how businesses are affected by the interaction of individual decisions, policy changes, and market trends.

Federal Income Taxation

Principles and Policies

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Author: Michael J. Graetz,Deborah H. Schenk

Publisher: Foundation Press

ISBN: 9781609301835

Category: Law

Page: 787

View: 6466

This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

Principles of Taxation for Business and Investment Planning 2016 Edition

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Author: Shelley Rhoades-Catanach,Sally Jones

Publisher: McGraw-Hill Education

ISBN: 9781259549250

Category: Business & Economics

Page: 672

View: 1772

Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules. This helps students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are. Unlike traditional introductory texts, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of taxation such a nightmare for business students. This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world. Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2016 edition!

Corporate Finance

Cases and Materials

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Author: William W. Bratton

Publisher: N.A

ISBN: 9781609300593

Category: Law

Page: 1261

View: 8117

This casebook covers the major aspects of corporate finance: valuation, debt financing, hybrid securities, payout policy, intersections of corporate governance and financial incentives, and mergers and acquisitions. The book integrates legal and economic materials. It includes cases and materials addressing the financial crisis of 2008 and subsequent law reform.

Cases and Materials on Real Estate Transfer, Finance, and Development

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Author: Grant S. Nelson,Dale A. Whitman

Publisher: West Academic

ISBN: N.A

Category: Law

Page: 1248

View: 4354

"Nelson, Whitman, Burkhart and Freyermuth's Real Estate Transfer, Finance, and Development retains the organization and coverage of its predecessors but offers new coverage of the tremendous changes that have occurred in the past three years in real estate finance and the real estate industry. The text discusses the reasons for the real estate market's collapse and describes the new regulatory structures that have been created in response. It also provides a complete update on how Article 9 of the UCC has affected real estate finance and how the Internet is transforming the real estate industry."--Publisher's website.

Black Letter Outline on Corporate Taxation

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Author: Stephen Schwarz,Daniel Lathrope

Publisher: West Academic Publishing

ISBN: 9781634602877

Category:

Page: 406

View: 2882

This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

International Taxation in a Nutshell

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Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551

Category:

Page: 676

View: 3178

This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

Corporate and Partnership Taxation

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Author: Stephen Schwarz,Daniel J. Lathrope

Publisher: West Academic Publishing

ISBN: 9780314277565

Category: Law

Page: 721

View: 6067

This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships and limited liability companies, and includes numerous illustrative examples, self-test questions with answers, sample exams, and a chart with cross-references for each topic to all major corporate and partnership tax casebooks.

Practicing Environmental Law

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Author: Todd Aagaard,David Owen,Justin Pidot

Publisher: Foundation Press

ISBN: 9781634593076

Category:

Page: N.A

View: 7762

Practicing Environmental Law brings the excitement of environmental law practice into the classroom. The book covers the traditional subject matter of an environmental law course, but in a new way. Each chapter includes multiple case study-style problems, which confront students with an environmental problem and a range of supporting materials. As students work through the book, they will develop an environmental justice advocacy strategy, decide whether to bring novel Clean Air Act litigation to address climate change, consider whether fireworks displays are point sources of water pollution, assess whether the Army Corps of Engineers must prepare an environmental impact statement for a new utility line, negotiate an enforcement settlement, and negotiate the contents of a landscape-scale habitat conservation plan-among many other exercises. They also will review, and use, affidavits, administrative orders and guidance documents, biological opinions, white papers, letters, and other document types, in addition to many statutory and regulatory excerpts and court cases. In short, they will simulate the work that environmental attorneys actually do. The casebook, along with the accompanying online self-assessment questions written by the authors, will teach you the basics of environmental law, and also help you gain deeper understanding of, and heightened enthusiasm for, a crucially important legal field.

Analytical Methods for Lawyers

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Author: Howell E. Jackson,Louis Kaplow,Steven Shavell,David Cope

Publisher: Foundation Press

ISBN: 9781599419213

Category: Law

Page: 542

View: 3870

This law school casebook was developed by a team of professors at Harvard Law School to introduce students with little or no quantitative background to the basic analytical techniques that attorneys need to master to represent their clients effectively. This casebook presents clear explanations of decision analysis, games and information, contracting, accounting, finance, microeconomics, economic analysis of the law, fundamentals of statistics, and multiple regression analysis. References and examples have been thoroughly updated for this 2d edition, and exposition of a number of key topics has been reworked to reflect insights gained from teaching these topics using the 1st edition to many hundreds of Harvard Law students over the past decade.

Remedies, Cases and Problems

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Author: Elaine Shoben,William Tabb,Thomas Main,Rachel Janutis

Publisher: Foundation Press

ISBN: 9781634602631

Category:

Page: 1191

View: 3324

The Sixth Edition offers a rich blend of materials mixing textual coverage, problems and provocative cases designed to promote lively class discussion in Remedies. The authors have revised a great book that preserves the best of the former editions and adds revisions and updates, especially in the areas of Equitable Defenses, Preliminary Injunctions, Adjustments and Limitations on Damages, Damages for Economic Loss, Jury Trials, and Declaratory Judgments. This law school casebook focuses on the fundamental tools of judicial remediesâe"injunctions, damages, and restitution. In addition to providing students with a solid grounding in these basics, the casebook also offers the professor choices about which additional areas to cover in depth. Those choices for instruction beyond the basic topics include: Specific Performance Equitable Defenses Contempt Preliminary and Permanent Injunctions Structural Injunctions Common law damages and Tort Reform Adjustments and Limitations on Damages Enjoining Speech/Litigation/Crimes/Nuisances Consequences of Remedial Characterizations

Contracts

Cases and Comment

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Author: John Philip Dawson,William Burnett Harvey,Stanley D. Henderson

Publisher: West Publishing Company

ISBN: N.A

Category: Contracts

Page: 958

View: 9221

The Seventh Edition of Contracts retains the distinctive character & the richness of previous editions. The standard of excellence set by this book over many years is due in larger measure to its "teachability." Developments in the law & in legal education have seemed to call for expanded treatment of some issues. This edition continues to track the increasing relevance of contract to at-will employment, the relationship of contract & tort (notably: the place of the misrepresentation & negligence torts in bargaining transactions), & the expanding technique of "implied" contract.

Property

Principles and Policies

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Author: Thomas Merrill,Henry Smith

Publisher: Foundation Press

ISBN: 9781628101027

Category:

Page: N.A

View: 6728

This title is a part of our CasebookPlus™ offering as ISBN 9781683284604. Learn more at CasebookPlus.com. This revised casebook is designed for a "building block" Property course that serves as a student's foundation for the rest of law school and beyond. Avoiding the typical hodge-podge of issues, the book presents the material in an integrated way, starting with the central role of exclusive in rem rights in property and systematically developing elaborations, exceptions, and counterfoils to this idea, using vivid cases old and new. Timely issues in intellectual property, mortgages, and regulatory takings, as well as traditional topics like equity and restitution, are given expansive treatment. The emphasis throughout is on fundamental principles and policy questions. For more information and additional teaching materials, visit the companion site.