Problems and Solutions in Partnership Tax

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Author: Joni Larson

Publisher: N.A

ISBN: 9781611634914

Category: Law

Page: 293

View: 5377

The theory behind the ''flow-through'' tax treatment given partnerships is relatively straight forward -- the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.

South-Western Federal Taxation 2010: Corporations, Partnerships, Estates and Trusts

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Author: William Hoffman,William Raabe,James Smith,David Maloney

Publisher: Cengage Learning

ISBN: 0324828632

Category: Education

Page: 1056

View: 7116

Packed with new Big Picture tax scenarios and new What-If? case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping students master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the tax practitioner. Preparing students for the long term, CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS offers readers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give students hands-on experience using online resources to solve tax issues. H&R Block's TaxCut software and Checkpoint from Thomson Reuters come with each new copy of this text to give your students professional experience with leading software! The 2010 edition has been fully updated to include the American Recovery and Reinvestment Act of 2009. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Wiley CPA Examination Review, Problems and Solutions

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Author: O. Ray Whittington,Patrick R. Delaney

Publisher: John Wiley & Sons

ISBN: 1118107160

Category: Study Aids

Page: 1392

View: 3463

Complete coverage of the new CBT-e format for the newly revised CPA Exam With 2011 bringing the greatest changes to the CPA exam in both form and content, Wiley CPA Exam Review 38th Edition is completely revised for the new CBT-e CPA Exam format. Containing more than 2,700 multiple-choice questions and including complete information on the new Task Based Simulations, these books provide all the information needed to pass the uniform CPA examination. Covers the new addition of IFRS material into the CPA exam Features multiple-choice questions, new AICPA Task Based Simulations, and written communication questions, all based on the new CBT-e format Covers all requirements and divides the exam into 45 self-contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides Published annually, this comprehensive two-volume paperback set provides all the information candidates need to master in order to pass the new Uniform CPA Examination format.

West Federal Taxation 2008: Corporations, Partnerships, Estates, and Trusts, Professional Edition

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Author: William Hoffman,William Raabe,James Smith,David Maloney

Publisher: Cengage Learning

ISBN: 0324380437

Category: Education

Page: 1008

View: 4971

The 2008 EDITION of WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping readers master the complex and ever-changing tax legislation. Its current, comprehensive, and accessible presentation provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the serious tax practitioner. And its relevant, real-world examples bring chapter concepts to life with realistic tax situations. The book gives strong emphasis to the importance of careful tax planning with special sections and integrated tax planning applications and suggestions throughout most chapters. It also offers solid coverage of how taxation is affected by international concerns. Preparing you for the long term, WFT offers readers many opportunities to sharpen critical-thinking and writing skills as well as build upon your knowledge as you progress through the text with unique features like the Multi-Issue Problems. In addition, Internet exercises are tied directly to chapter research cases, giving you valuable hands-on experience using online resources to solve real tax issues. Packed with examples, practical applications, and powerful learning tools, WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 2008 EDITION delivers the most comprehensive coverage available. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

South-Western Federal Taxation 2010: Individual Income Taxes

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Author: William Hoffman,James Smith,Eugene Willis

Publisher: Cengage Learning

ISBN: 0324828659

Category: Education

Page: 1080

View: 1622

Packed with new Big Picture tax scenarios and new What-If? case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: INDIVIDUAL INCOME TAXES remains the most effective text for helping students master detailed tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, this text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. INDIVIDUAL INCOME TAXES offers readers many opportunities to sharpen critical-thinking and writing skills. A new chapter-opening feature, the Tax Formula Framework for Individuals, provides a unique, organizational framework so that students can understand how chapter topics relate to the 1040 form. Internet exercises are tied directly to chapter research cases in the text to give students hands-on experience using online resources to solve tax issues. H&R Block's TaxCut software and Checkpoint from Thomson Reuters come with each new copy of this text to give your students professional experience with leading software! The 2010 edition has been fully updated to include the American Recovery and Reinvestment Act of 2009. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Wiley CPA Examination Review 2005-2006, Problems and Solutions

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Author: Patrick R. Delaney,O. Ray Whittington

Publisher: Wiley

ISBN: 9780471719410

Category: Study Aids

Page: 1536

View: 7804

Wiley CPA Exam review 32nd Edition 2005--2006 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? GET EVEN MORE INFORMATION ONLINE: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.

The Impact of Community Law on Tax Treaties:Issues and Solutions

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Author: Pasquale Pistone

Publisher: Kluwer Law International B.V.

ISBN: 9041198601

Category: Business & Economics

Page: 405

View: 7795

Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.

Taxation of U.S. Investment Partnerships and Hedge Funds

Accounting Policies, Tax Allocations, and Performance Presentation

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Author: Navendu P. Vasavada

Publisher: John Wiley & Sons

ISBN: 9780470642580

Category: Business & Economics

Page: 304

View: 3812

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

The Letters of Sidney and Beatrice Webb: Volume 2, Partnership 1892-1912

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Author: Webb,Norman Mackenzie

Publisher: Cambridge University Press

ISBN: 9780521084918

Category: History

Page: 428

View: 1230

Sidney and Beatrice Webb were among the outstanding political personalities in the period 1890-1945. They were leading figures in the Fabian Society, prominent historians, and founders of the London School of Economics and the New Statesman. They exchanged letters with many of the leading figures in the political, intellectual and literary worlds of the time, among them Herbert Asquith, Ramsay MacDonald, George Bernard Shaw and Bertrand Russell. Volume II of the letters covers the years between the Webb marriage and their return from Asia in 1912. They were the prime years of the partnership, in which the Webbs came to dominate the Fabian Society, founded the London School of Economics and launched their campaign for the reform of the Poor Law.

Income Tax Fundamentals 2014

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Author: Gerald E. Whittenburg,Martha Altus-Buller,Steven Gill

Publisher: Cengage Learning

ISBN: 1285982746

Category: Education

Page: 848

View: 4105

INCOME TAX FUNDAMENTALS 2014 provides you with a concise, practical, and time-tested introduction to the most important areas of tax law. For more than 30 years, this textbook has been the market-leading standard due to its step-by-step workbook format that walks you through real examples using actual tax forms. With plentiful study tools, INCOME TAX FUNDAMENTALS will help you gain the knowledge and skills to become a future tax preparer. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Mergers, Acquisitions, and Other Restructuring Activities

An Integrated Approach to Process, Tools, Cases, and Solutions

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Author: Donald DePamphilis

Publisher: Academic Press

ISBN: 9780122095528

Category: Business & Economics

Page: 774

View: 8434

This work includes updated cases and grounded models which reflect the theoretical underpinnings of the field. Expanded usage of key idea section headings enable the student to understand more easily the key point in each section of each chapter.

The Family Limited Partnership Deskbook

Forming and Funding FLPs and Other Closely Held Business Entities

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Author: David T. Lewis,Andrea C. Chomakos

Publisher: American Bar Association

ISBN: 9781590318171

Category: Law

Page: 328

View: 9470

Forming and funding a family limited partnership or limited liability company is both increasingly common and complicated. This current, comprehensive reference provides in-depth analysis of all facets of using these planning vehicles. It begins with detailed guidance on the basic principles of drafting, forming, funding, and valuing an FLP or LLC, but also covers advanced income tax concerns. Added tools include examples and extensive sample forms on CD-ROM.

Law and Global Health

Current Legal Issues

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Author: Michael Freeman,Sarah Hawkes,Belinda Bennett

Publisher: OUP Oxford

ISBN: 0191003468

Category: Political Science

Page: 600

View: 369

Current Legal Issues, like its sister volume Current Legal Problems (now available in journal format), is based upon an annual colloquium held at University College London. Each year leading scholars from around the world gather to discuss the relationship between law and another discipline of thought. Each colloquium examines how the external discipline is conceived in legal thought and argument, how the law is pictured in that discipline, and analyses points of controversy in the use, and abuse, of extra-legal arguments within legal theory and practice. Law and Global Health, the sixteenth volume in the Current Legal Issues series, offers an insight into the scholarship examining the relationship between global health and the law. Covering a wide range of areas from all over the world, articles in the volume look at areas of human rights, vulnerable populations, ethical issues, legal responses and governance.

Tax Planning for Troubled Corporations

Bankruptcy and Nonbankruptcy Restructurings

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Author: Gordon D. Henderson,Stuart J. Goldring

Publisher: CCH

ISBN: 9780808018148

Category: Business & Economics

Page: 1051

View: 1889

Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.

The Physician as Manager

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Author: John J. Aluise

Publisher: Springer Science & Business Media

ISBN: 1461246466

Category: Medical

Page: 505

View: 9787

medical-legal affairs, automated systems, and THE PHYSICIAN AS MANAGER OFFERS public relations. PHYSICIANS AND OTHER HEALTH PRO In the past, physicians relied on their clini FESSIONALS A PRACTICAL GUIDE cal competence and professional reputation to BOOK TO UNDERSTAND THE ECO NOMIC AND MANAGEMENT CONCEPTS build and maintain their practices. Although RELEV ANT TO MEDICAL PRACTICE. these attributes are still necessary, other issues such as accessibility, quality assurance, cost The changing patterns of medical practice have containment, and health maintenance are grow brought with them the need for physicians to ing in importance. Although many traditional have a basic understanding of management ists in medicine resist the pressure to become principles and their applications to medical competitive, physicians and other health pro practice and the health care field. As insurance fessionals now have the opportunity to design companies, health maintenance organizations, an innovative health care system. Industry and government agencies, and industry become ma government want to join forces with the medi jor influences on the delivery and financing of cal field to resolve the problem of unprece medical care, the once exclusive doctor-patient dented rising health care costs. If physicians are relationship is being modified by contractual to function at an executive level, they will need agreements with third-party payers. Physicians to expand their professional competency to in are no 10l!ger the sole authority in their field.