Problems and Solutions in Partnership Tax

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Author: Joni Larson

Publisher: N.A

ISBN: 9781611634914

Category: Law

Page: 293

View: 7798

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.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

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Author: Jeffrey L. Kwall

Publisher: Foundation Press

ISBN: 9781599414003

Category: Law

Page: 810

View: 1408

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 4th edition incorporates all legislative changes since the prior edition and recent cases and rulings. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

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: 1402

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: 7485

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: 4488

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.

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: 5903

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: 320

View: 9753

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.

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: 6031

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.

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: 377

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.

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: 4432

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: 1174

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: 9647

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.

Federal Income Taxation of Partnerships and S Corporations

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Author: Paul R. McDaniel,Martin J. McMahon,Daniel L. Simmons

Publisher: N.A

ISBN: N.A

Category: Law

Page: 80

View: 4835

This problem set is designed to accompany the law school casebook, Federal Income Tax of Partnerships and "S" Corporations 3d. However, the problems can be used with any text on this subject. The problems are organized to correspond with the chapter and section headings of the casebook and, in general, the solutions can be found within the material presented in those sections.

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: 1184

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.