International Taxation in a Nutshell

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Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551

Category:

Page: 676

View: 7757

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.

Oil and Gas Law in a Nutshell

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Author: John S. Lowe

Publisher: N.A

ISBN: 9780314289582

Category: Law

Page: 550

View: 9450

This text provides authoritative coverage of the legal rules that govern the development of privately owned mineral rights in the United States, which often also apply to government-owned resources. It covers topics such as the nature, protection, and conveyance of oil and gas rights, leasing, and taxation. The 6th edition tracks recent developments in the law and expands Appalachian coverage.

Bankruptcy and Related Law in a Nutshell

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Author: David Epstein

Publisher: West Academic Publishing

ISBN: 9781634606493

Category:

Page: N.A

View: 6819

This classic student text, used by tens of thousands of law students for over 45 years has been revised to reflect changes in case law, changes in bankruptcy practices, and changes in bankruptcy casebooks. Today's bankruptcy courses are now much more than just the automatic stay, avoiding powers, and discharge. As bankruptcy classes have become more comprehensive, more students have found this book helpful in comprehending reading assignments, class discussions, and exam questions.

Understanding Nonprofit and Tax Exempt Organizations

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Author: Nicholas P. Cafardi,Jaclyn Fabean Cherry

Publisher: LexisNexis

ISBN: 1579110401

Category: Law

Page: 504

View: 4808

Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRS) and the Treasury Regulations (the Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. This new Second Edition reflects recent changes in the law made by the Pension Protection Act of 2006 and the Patient Protection and Affordable Care Act of 2010. The Second Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Second Edition also provides detailed explanations of the various rules, regulations and tests they must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply.

Real Property in a Nutshell

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Author: Roger Bernhardt,Ann Burkhart

Publisher: West Academic Publishing

ISBN: 9781634599207

Category:

Page: 581

View: 2713

This concise work discusses most rules covered in real property casebooks. The text is divided into three sections. Part One provides an overview of property interests by covering lost v. mislaid v. abandoned property, adverse possession, gifts, common law estates, future interests, landlord-tenant law, concurrent ownership, marital property rights, easements, profits, licenses, real covenants, and equitable servitudes. Part Two covers conveyancing, including real estate brokers, contracts of sale, deeds, recording, title insurance, and mortgages. Part Three covers a variety of property rights and liabilities, including airspace, water rights, the right to support, agreed boundaries, fixtures, trespass, nuisance, and land use regulation.

Landlord and Tenant Law in a Nutshell

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Author: David S. Hill

Publisher: N.A

ISBN: N.A

Category: Landlord and tenant

Page: 311

View: 9486

Creation, Duration and Termination; Grounds for Termination; Illegality and Frustration of Purpose; Fitness for Use; Destruction of the Premises; Interference with the Tenant's Possession and Use of the Premises; Holdover Problem; Express Covenants to Repair; Duty to Repair in the Absence of an Express Covenant; Statutory Duty to Repair; Implied Warranty of Habitability; Retaliatory Eviction; Tort Liability for Injury to Persons and Property Inside and Outside the Leased Property; Ordinary Wear and Tear; Waste; Assignment and Sublease; Covenants Against Transfer of the Tenant's Interest; Transfers by the Landlord; Covenants Running with the Land; Rent and Security Deposits; Landlord's Lien; Distress for Rent; Extensions and Renewals.

American Indian Law in a Nutshell

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Author: William C. Canby

Publisher: West Academic

ISBN: N.A

Category: Law

Page: 496

View: 4619

Canby?s American Indian Law in a Nutshell, Fourth Edition is a succinct but comprehensive treatment of federal Indian law, with emphasis on jurisdictional problems and the policies underlying them. Topics include the history of American Indian law and policy, the federal-tribal trust relationship, Indian tribal sovereignty, treaty rights, criminal and civil jurisdiction in Indian country, Indian civil rights, tribal water rights and hunting and fishing rights. All text is supported by citation of cases and statutes.

Federal Estate and Gift Taxation in a Nutshell

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Author: John K. McNulty

Publisher: N.A

ISBN: N.A

Category: Generation-skipping transfer tax

Page: 486

View: 5959

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

European Union Law in a Nutshell

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Author: Ralph Haughwout Folsom

Publisher: West Academic

ISBN: 9780314268495

Category: Law

Page: 409

View: 7999

It covers the history and growth of the European Union, its legislative procedures, and case law of the European Court of Justice. Litigating European Union law, free movement of goods, people, capital and technology, and internal Union policies are detailed. This Nutshell also reviews EU international trade and business competition (antitrust) law.

Environmental Law in a Nutshell

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Author: Daniel A. Farber

Publisher: N.A

ISBN: 9780314290304

Category: Law

Page: 318

View: 6763

Farber's Environmental Law in a Nutshell provides a foundation for understanding environmental law. Expert text includes coverage of various areas, from acid rain and atomic energy, to waste disposal and wetlands. Touches upon the many statutory and common-law regulations shaping the world in which we live.

Wills and Trusts in a Nutshell

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Author: Robert L. Mennell

Publisher: West Academic

ISBN: 9780314040251

Category: Law

Page: 367

View: 2193

Designed to help law students master the course in wills and trusts. Authoritative text answers questions such as what property does an heir receive when there is no will; what are the rights of the spouse and children when there is no will; what are the requirements necessary to make or change a will; how and what are beneficiaries entitled to receive; and how to create and administer trusts. Includes extensive coverage on anti-lapse and pretermission.

Products Liability in a Nutshell

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Author: Jerry J. Phillips

Publisher: West Publishing Company

ISBN: 9780314225856

Category: Products liability

Page: 318

View: 8309

Definition of Product; Definitions of Defect, Including Restatement 2d Torts and Restatement 3d Product Liability; Definition of Sale; Breakdown of Privity; Statutory Violations; Bases of Liability Including Negligence, Warranty and Strict Liability; Potential Plaintiffs; Potential Defendants Including Manufacturers, Distributors, Lessors, Realtors, Successor Corporations and Providers of Services; Contribution and Indemnity; Reliance; Disclaimers; Solely Economic Loss; Notice of Breach; Jurisdiction; Statutory Compliance; Contract Specifications Defense; Statutes of Limitations; Statutory Changes; Production, Design and Warning Claims; Misrepresentation; Causation; Subsequent Remedial Measures; Spoliation; Expert Testimony.

Practical Guide to U.S. Taxation of International Transactions (11th Edition)

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Author: Michael S. Schadewald,Robert J. Misey

Publisher: N.A

ISBN: 9780808050247

Category: Business & Economics

Page: N.A

View: 4263

Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

Civil Procedure in a Nutshell

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Author: Mary Kay Kane

Publisher: West Academic

ISBN: N.A

Category: Law

Page: 309

View: 4494

Rules of civil procedure govern everything that happens outside of criminal proceedings. This Nutshell provides a road map to navigating civil procedure rules and helps build a foundation for understanding the overall picture. Topics discussed include how to choose the proper court, pretrial and trial preparation, adjudication, judgments, appeals, and specialized multi-party/multi-claim proceedings.

Elements of Petroleum Geology

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Author: Richard C. Selley,Stephen A. Sonnenberg

Publisher: Academic Press

ISBN: 0123860326

Category: Science

Page: 526

View: 8052

This Third Edition of Elements of Petroleum Geology is completely updated and revised to reflect the vast changes in the field since publication of the Second Edition. This book is a usefulprimer for geophysicists, geologists, and petroleum engineers in the oil industry who wish to expand their knowledge beyond their specialized area. It is also an excellent introductory text for a university course in petroleum geoscience. Elements of Petroleum Geology begins with an account of the physical and chemical properties of petroleum, reviewing methods of petroleum exploration and production. These methods include drilling, geophysical exploration techniques, wireline logging, and subsurface geological mapping. After describing the temperatures and pressures of the subsurface environment and the hydrodynamics of connate fluids, Selley examines the generation and migration of petroleum, reservoir rocks and trapping mechanisms, and the habit of petroleum in sedimentary basins. The book contains an account of the composition and formation of tar sands and oil shales, and concludes with a brief review of prospect risk analysis, reserve estimation, and other economic topics. Updates the Second Edition completely Reviews the concepts and methodology of petroleum exploration and production Written by a preeminent petroleum geologist and sedimentologist with decades of petroleum exploration in remote corners of the world Contains information pertinent to geophysicists, geologists, and petroleum reservoir engineers Updated statistics throughout Additional figures to illustrate key points and new developments New information on drilling activity and production methods including crude oil, directional drilling, thermal techniques, and gas plays Added coverage of 3D seismic interpretation New section on pressure compartments New section on hydrocarbon adsorption and absorption in source rocks Coverage of The Orinoco Heavy Oil Belt of Venezuela Updated chapter on unconventional petroleum

Land use in a nutshell

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Author: Robert R. Wright,Susan Webber Wright

Publisher: West Publishing Company

ISBN: N.A

Category: Business & Economics

Page: 356

View: 8961

The Culture of Critique

An Evolutionary Analysis of Jewish Involvement in Twentieth-century Intellectual and Political Movements

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Author: Kevin B. MacDonald

Publisher: AuthorHouse

ISBN: 0759672229

Category: Social Science

Page: 421

View: 1501

The author presents an evolutionary theory of Jewish involvement in immigration policy, anthropology, psychoanalysis, an leftist political ideology.

Secured Transactions in Personal Property

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Author: William D. Warren,Steven D. Walt

Publisher: Foundation Press

ISBN: 9781609303426

Category: Law

Page: 713

View: 7176

This law school casebook provides a detailed examination of secured transactions in both the commercial and consumer context. The Ninth Edition treats in detail the provisions of Article 9 (Secured Transactions)and the 2010 Amendments to it. Recent important cases applying Article 9's provisions have been added. New problems and notes are integrated with cases to allow convenient treatment of statutory innovations. It retains the mix of problems and cases present in previous editions. New forms are included. The accompanying Teacher's Manual is comprehensive, explaining the material and thoroughly analyzing the problems in the text.

Intellectual Property

Patents, Trademarks, and Copyright in a Nutshell

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Author: Arthur Raphael Miller,Michael H. Davis

Publisher: West Academic

ISBN: 9780314278340

Category: Law

Page: 473

View: 9008

Authors Michael Davis and famed Harvard professor Arthur Miller provide authoritative coverage on the foundations of patent protection, patentability, and the patenting process. Presents the fundamentals of trademarks and copyright laws. Text further addresses torts and property, antitrust and government regulation, concepts of federalism and state, and federal conflicts.