Taxation of S Corporations in a Nutshell

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Author: Douglas A. Kahn,Jeffrey H. Kahn,Terrence G. Perris

Publisher: West Academic Publishing

ISBN: N.A

Category: Business & Economics

Page: 231

View: 420

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, and (9) the taxation of an S corporation's passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

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Author: Karen C. Burke

Publisher: West Group

ISBN: N.A

Category: Corporations

Page: 379

View: 2077

Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Federal Income Taxation of Partners and Partnerships in a Nutshell

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Author: Karen C. Burke

Publisher: West Academic

ISBN: 9780314158796

Category: Law

Page: 398

View: 845

Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.

Practical Guide to S Corporations

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Author: Michael Schlesinger

Publisher: CCH

ISBN: 9780808017622

Category: Business & Economics

Page: 638

View: 550

Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition.Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a “second index” for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters.S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

Tax Savvy for Small Business

A Complete Tax Strategy Guide

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Author: Frederick W. Daily

Publisher: Nolo

ISBN: 1413325793

Category: Business & Economics

Page: 368

View: 1265

Understanding taxes is an essential part of any small business—small business owners need to know about business deductions, writing off business assets, and the tax consequences of business decisions. This book provides all this information and more so business owners can make the best tax-related decisions about how to run their business. It is completely updated to cover the Tax Cuts and Jobs Act and how it affects small business owners.

Limited Liability Companies For Dummies

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Author: Jennifer Reuting

Publisher: John Wiley & Sons

ISBN: 1118856597

Category: Business & Economics

Page: 360

View: 2130

Become a savvy entrepreneur with your own LLC Limited Liability Companies For Dummies, 3rdEdition offers a clear, concise guide that explains the prosand cons of LLCs, and shares insider tips on everything fromchoosing your members and your company name to creating and filingyour Articles of Organization and managing day-to-day operations.You'll find the most current, real-world advice on customizing anLLC for your specific business needs, creating a great operatingagreement,, keeping accurate records, and new information onfederal regulations and fees that are applicable to LLCs, as wellas a link to online tools, forms, and documents Most of the previous drawbacks to forming an LLC have all butdisappeared with the IRS having loosened restrictions andindividual states following suit. Because LLCs are now moreflexible, they remain an attractive option for those launching anew business or reorganizing an existing business. This book showshow to form and tap into the power of an LLC: Keep up on the latest information on federal taxes,regulations, and fees Discover the advances in technology, including online toolsthat streamline the processes Get up-to-the minute documents and forms on new filingrequirements Learn how to set-up a real estate LLC or an LLC among familymembers This hands-on guide addresses everything you need to know aboutLLCs, and will help you organize, launch, and run your business asa limited liability company just like the experts do!

Fast Facts About Nursing and the Law

Law for Nurses in a Nutshell

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Author: Paula DiMeo Grant, RN, BSN, MA, JD,Diana Ballard, JD, MBA, RN

Publisher: Springer Publishing Company

ISBN: 0826110460

Category: Medical

Page: 234

View: 5752

Nurses are required not only to keep pace with a swiftly changing health care environment and make rapid decisions on critical issues, they must also be cognizant of the legal implications of these decisions. This Fast Factslegal reference provides the quick, reliable legal information that nurses need to protect themselves in practice, management, and education. The only resource of its kind, it has been authored by highly respected nurse attorneys and practitioners who present complex information in straightforward, accessible language organized into easily digestible segments. Key Topics: Malpractice/negligence issues Workplace, organization, and business law, Legal concerns in the classroom Disaster and public health emergencies Nurse Practice Acts and the disciplinary process Informed consent and patient rights Risk management and compliance Trials and alternatives in dispute resolution

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

Concepts, Strategies, Structures

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Author: Rolf Eicke

Publisher: Kluwer Law International B.V.

ISBN: 9041127941

Category: Law

Page: 496

View: 2028

The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Crimes of Dissent

Civil Disobedience, Criminal Justice, and the Politics of Conscience

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Author: Jarret S. Lovell

Publisher: NYU Press

ISBN: 9780814752494

Category: Social Science

Page: 256

View: 2054

From animal rights to anti-abortion, from tax resistance to anti-poverty, activists from across the political spectrum often deliberately break the law to further their causes. While not behaviors common to hardened or self-seeking criminals, the staging of civil disobedience, non-violent resistance, and direct action can nevertheless trigger a harsh response from law enforcement, with those arrested risking jail time and criminal records. Crimes of Dissent features the voices of these activists, presenting a fascinating insider’s look at the motivations, costs and consequences of deliberately violating the law as a strategy of social change. Crimes of Dissent provides readers with an in-depth understanding of why activists break the law, and what happens to them when they do. Using dynamic examples, both historic and recent, Jarret Lovell explores how seasoned protesters are handled and treated by the criminal justice system, shedding light on the intersection between the political and the criminal. By adopting the unique vantage of the street-level activist, Crimes of Dissent provides a fascinating view of protest from the ground, giving voice to those who refuse to remain silent by risking punishment for their political actions.

Das Kapital des Staates

Eine andere Geschichte von Innovation und Wachstum

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Author: Mariana Mazzucato

Publisher: Antje Kunstmann

ISBN: 395614001X

Category: Political Science

Page: 320

View: 9478

Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.

Start Your Own Bed and Breakfast

Your Step-By-Step Guide to Success

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Author: Entrepreneur Press

Publisher: Entrepreneur Press

ISBN: 1613080530

Category: Business & Economics

Page: 232

View: 8294

Do you dream of escaping the rat race by becoming the proprietor of your own bed and breakfast inn? The lure of leaving the 9-to5 grind behind to live, work and play in a beautiful home nestled in a resort setting is a powerful one.When you can spend your days puttering about in the kitchen or garden, meeting new people, entertaining guests in a lavish and enviable setting, and collect and income while you’re at it, who wouldn’t leap at the chance? This guide, based on the experiences of scores of successful B&B operators, will tell you everything you need to know to make that dream a reality in an industry that has experienced 15% growth over the last five years. We give you the nitty-gritty, hands-on tasks, tips and tricks to successful B&B innkeeping. Secrets such as: • Finding the right location • Buying property • Licensing • Setting pricing policies • Promoting the business • Hiring good people • Using the internet for marketing Whether you have a spare bedroom or are looking for a small inn, this guide can help you earn a comfortable income by welcoming a steady stream of new friends into your home.

Scaling Up

Skalieren auch Sie! Weshalb es einige Unternehmen packen… und warum andere stranden

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Author: Verne Harnish

Publisher: Masterhouse GmbH

ISBN: 3981801709

Category: Business & Economics

Page: 336

View: 6078

Es ist über ein Jahrzehnt her, dass Verne Harnish Bestseller Mastering the Rockefeller Habits in der ersten Auflage erschien. Scaling Up ist die erste große Neubearbeitung dieses Business-Klassikers, in dem praktische Tools und Techniken für das Wachstum zum branchenführenden Unternehmen vorgestellt werden. Dieses Buch wurde geschrieben, damit jeder – vom einfachen bis zum leitenden Angestellten – gleichermaßen zum Wachstum seines Business beträgt. Scaling Up konzentriert sich auf die vier Haupt-Entscheidungsbereiche, die jedes Unternehmen angehen muss: People, Strategy, Execution und Cash. Das Buch beinhaltet eine Reihe von neuen ganzseitigen Arbeits-Tools, darunter der aktualisierte One-Page Strategic Plan und die Rockefeller Habits Checklist™, die bereits von mehr als 40.000 Firmen in aller Welt für ein erfolgreiches Scaling Up verwendet wurden. Viele von ihnen schafften ein Wachstum auf $10 Millionen, $100 Millionen oder gar $1 Milliarde und mehr – und konnten den Aufstieg sogar genießen! Verne Harnish hat bereits in viele Scaleups investiert.

Panama Papers

Die Geschichte einer weltweiten Enthüllung

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Author: Bastian Obermayer,Frederik Obermaier

Publisher: Kiepenheuer & Witsch

ISBN: 3462316435

Category: Fiction

Page: 352

View: 8139

Die Geschichte des größten Daten-Leaks aller Zeiten – die Quelle ist anonym, die Betroffenen sind alles andere als das Alles beginnt spät am Abend mit einer anonymen Nachricht: „Hallo. Hier spricht John Doe. Interessiert an Daten?“ Bastian Obermayer, Investigativreporter der Süddeutschen Zeitung, antwortet sofort – und erhält Informationen, die ihn und seinen Kollegen Frederik Obermaier elektrisieren. Es sind die Daten hunderttausender Briefkastenfirmen. Sie bieten einen Einblick in eine bislang vollständig abgeschottete Parallelwelt, in der Milliarden verwaltet, verschoben und versteckt werden: die Gelder von großen Konzernen, von europäischen Premierministern und Diktatoren aus aller Welt, von Scheichs, Emiren und Königen, von Mafiosi, Schmugglern, Drogenbossen, von Geheimagenten, FIFA-Funktionären, Adligen, Superreichen und Prominenten. Um möglichst viele internationale Geschichten erzählen zu können, beschließen die beiden Journalisten, ein weltweites Netzwerk von Investigativreportern – das ICIJ – einzuschalten. Während sie selbst weiter nach Namen und Geschichten suchen, koordinieren sie gemeinsam mit dem ICIJ die Arbeit hunderter Journalisten. Fast ein Jahr arbeiten Reporter der wichtigsten Medien der Welt – etwa des Guardian, der BBC oder von Le Monde – unter höchster Geheimhaltung zusammen, um im Frühjahr 2016 die „Panama Papers“ zu veröffentlichen. Dieses Buch ist die faszinierende Geschichte einer internationalen journalistischen Recherche, die aufdeckt, was bis jetzt verborgen war: Wie eine kleine Elite, die sich niemandem mehr verantwortlich glaubt, ungeheure Vermögen versteckt. Es ist, als würde man in einem dunklen Raum das Licht anknipsen: Plötzlich ist alles sichtbar.

Art Law in a Nutshell

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Author: Leonard D. DuBoff,Christy O. King

Publisher: West Group

ISBN: N.A

Category: Law

Page: 330

View: 4026

Duboff's Art Law in a Nutshell overviews art as an investment, from copyrights to trademarks, and examines issues involving museums and collecting. Subjects covered include the customs definition, international art movement, and the victim of war. Explores auctions; authentication; insurance; and tax problems for collectors, dealers, and artists. Also addresses the working artist, aid to the arts, moral and economic rights, and freedom of expression.

America's Priorities

How the U.S. Government Raises and Spends $3,000,000,000,000 (trillion) Per Year

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Author: Charles Konigsberg

Publisher: AuthorHouse

ISBN: 1434360121

Category: Business & Economics

Page: 431

View: 9546

Could there be anything more exciting and blessed assurance in our life than knowing that the creator of the universe loves us? That is what this book "God's love in 3-dimensions" is about, God's love for us, and His designed purpose for our lives; Reflecting back over more than forty years of service in the Body of Christ; I have found the most important things to be taught and expressed, to bring love and unity, and success to the life of the Church, and to our personal lives are, "God's love for us," "Our love for God," and "Our love for one another." For the success and the life of the Church, and for our personal lives, God's love must prevail. "God's Love in 3-dimensions" reiterates the plea of the writings of our Lord's Apostles, and the prayer of our Lord, for love and unity. The apostles of our Lord pleaded for us throughout the scriptures to have love and unity through the Spirit of God's love. Jesus our Lord prayed for God's unity and love for His followers; "that all of them may be one, Father, just as you are in Me and I am in You." "I have made You known to them, and will continue to make You known in order that the love You have for Me may be in them and that I Myself may be in them."(John 17:21&26). What great accomplishments and success await us when we walk in unity with our Lord and Heavenly Father. The greatness of God's love, joy and peace fills our hearts, souls and minds, providing divine direction and assurance as we walk in our Lord's Spirit of love. And what great accomplishments have been made by the body of Christ when our Lord's love and unity prevail among His body members, when working together in the directives and spirit of their Lord. What creates and produces unity with the Heavenly Father, within us, and within the body of Christ?