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Federal Income Taxation Of Partners And Partnerships In A Nutshell

Author: Karen C. Burke
Publisher: West Academic
ISBN: 9780314158796
Size: 60.32 MB
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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.

Drafting Delaware Limited Liability Company Agreements

Author: John M. Cunningham
Publisher: Aspen Publishers Online
ISBN: 9780735582682
Size: 78.14 MB
Format: PDF, ePub, Mobi
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Drafting Delaware LLC Agreements: Forms and Practice Manual provides a comprehensive and sophisticated analysis of the Delaware Limited Liability Company Act from an entity formation viewpoint and sets forth extensive practical guidelines for lawyers planning, negotiating and drafting Delaware LLC agreements. Among other features: The book exhaustively identifies the definitional, mandatory, default and permissive provisions critical in forming Delaware LLCs, and it addresses in detail the more important of these provisions. It contains detailed criteria and practical examples for use in choosing among Delaware LLCs and other types of Delaware entities, including limited partnerships and corporations, in business entity formations ("non-tax choice of entity"). To the authors' knowledge, it provides the most complete analysis of the series LLC provisions of the Delaware Act currently available in LLC literature. It provides in digital form model LLC agreements that address all of the various ownership structures, management structures and tax structures that Delaware LLC formation clients may need--a total of nine agreements for single-member LLCs and 33 for multi-member LLCs. Finally, the book contains plain-English explanations for lawyers who are not tax specialists concerning all principal federal and state tax issues likely to be important to Delaware entity formation clients. A CD containing customizable agreements, for ease of use, along with the full text of the Delaware Limited Liability Company Act is included with your purchase! SPECIAL OFFER... Get the latest monthly edition of Drafting Delaware LLC Agreements: Forms and Practice Manual E-Newsletter. Download your FREE E-Newsletter NOW! The co-authors of the book and E-Newsletter are John M. Cunningham, the author of Drafting Limited Liability Company Operating Agreements (Aspen Publishers), the leading generic (i.e., non-state specific) LLC form book and practice manual; and Vernon R. Proctor, a partner and co-founder of Proctor Heyman LLP, a Wilmington, Delaware business litigation law firm. Mr. Proctor is a member of the Delaware State Bar Association committee that annually updates the Delaware LLC Act and the other Delaware "alternative entity" statutes.

International Taxation In A Nutshell

Author: Richard Doernberg
Publisher: West Academic Publishing
ISBN: 9781628105551
Size: 75.11 MB
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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.

Federal Income Tax

Author: Samuel A. Donaldson
Publisher:
ISBN: 9780314291370
Size: 65.55 MB
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Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes links to several instructional videos with practice questions providing students with another opportunity to reinforce their understanding of the material. Like other titles in the Interactive Casebook series, the accompanying electronic version gives students immediate access to the full text of cited cases, statutes, articles, and other materials in the Westlaw database. It also contains hundreds of links to relevant videos, photos, articles, audio clips, and other sources that help make the subject come alive for students. The electronic version also allows for immediate content updates, easing the burden on instructors to prepare supplemental material.

Employee Benefit Plans In A Nutshell

Author: Jay Conison
Publisher: West Academic
ISBN: 9780314150837
Size: 49.72 MB
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This authoritative coverage provides the background needed to acquire a thorough understanding of employee benefits law. Text covers plan finance and taxation; economic aspects; regulations; ERISA (Employee Retirement Income Security Act) legislative background; vesting; participation, accrual, and non-interference; distribution; employee securities; employee stock ownership plans; preemption; nondiscrimination; and plan termination.

Black S Law 9th Ed 2009

Author: West Publishing, Inc
Publisher: Bukupedia
ISBN:
Size: 59.95 MB
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Since becoming editor in chief of Black's Law Dictionary in the mid-1990s, I've tried with each successive edition-the seventh, the eighth, and now the ninth-to make the book at once both more scholarly and more practical. Anyone who cares to put this book alongside the sixth or earlier editions will discover that the book has been almost entirely rewritten, with an increase in precision and clarity. It's true that I've cut some definitions that appeared in the sixth and earlier editions. On a representative sample of two consecutive pages of the sixth can be found botulism, bouche (mouth), bough ofa tree, bought (meaning "purchased"), bouncer (referring to a nightclub employee), bourg (a village), boulevard, bourgeois, brabant (an obscure kind ofancient coin also called a crocard), brabanter (a mercenary soldier in the Middle Ages), and brachium maris (an arm of the sea). These can hardly be counted as legal terms worthy of inclusion in a true law dictionary, and Black's had been properly criticized for including headwords such as these." Meanwhile, though, within the same span of terms, I've added entries for three types of boundaries (agreed boundary, land boundary, lost boundary), as well as for bounty hunter, bounty land, bounty-land warrant, boutique (a specialized law firm), box day (a day historically set aside for filing papers in Scotland's Court of Session), box-top license (also known as a shrink-wrap license), Boykin Act (an intellectual-property statute enacted after World War II), Boyle defense (also known as the government-contractor defense), bracket system (the tax term), Bracton (the title of one of the earliest, most important English lawbooks), and Brady Act (the federal law for background checks on handgun-purchasers). And all the other entries have been wholly revised-shortened here and amplified there to bring the book into better proportion. Hence, in one brief span of entries, the sixth and the ninth editions appear to be entirely different books. That's true throughout the work. But it's not as if I've revised the book with any hostility toward historical material. In fact, I've added hundreds of Roman-law terms that had been omitted from earlier editions and retranslated all the others on grounds that current users ofthe dictionary might need to look up the meanings ofthese historical terms. But whatever appears here, in my view, should be plausibly a law-related term-and closely related to the law. Users ought to be reminded once again about the handy collection oflegal maxims in Appendix B. It is, I believe, the most comprehensive and accurate set of translated maxims to be found anywhere in print-thanks to the erudite revisions of two civillaw experts of the first rank: Professor Tony Honore of Oxford and Professor David Walker of Glasgow. A lexicographer must do what is practicable to improve each new edition ofa dictionary. One of the notable features ofthis new edition is the dating of the most common terms-that is, the parenthetical inclusion of a date to show the term's earliest known use in the English language. For researching these dates, I'm grateful to the distinguished and industrious lexicographer at the Yale Law Library, Fred R. Shapiro. "See David Mellinkoff, The Myth ofPrecision and the Law Dictionary, 31 U.C.L.A. L. Rev. 423, 440 (1983). As a lexicographer, I've learned a great deal from my friends and mentors in the field-especially the late Robert W. Burchfield, editor ofthe Oxford English Dictionary Supplement during the latter halfofthe 20th century. Like his 19th-century precursors at the Oxford English Dictionary, Burchfield had a battalion oflexicographic volunteers from around the globe to help him in his momentous work. I have tried to do the same. Because I genuinely believe in a community ofscholars- a community oflearned people who understand the cultural and historical importance ofhaving a first-rate dictionary, and are willing to playa role in producing it-I have called on volunteers to help in the production ofthis vast and complex dictionary. It has been rewarding to have so many lawyers, judges, and scholars answer the call. Take a moment, if you will, and scan the masthead on pages vi-ix. Consider that each of these contributors personally edited 30 to 50 pages ofsingle-spaced manuscript-some more than that. They suggested improved wordings and solved editorial difficulties they encountered. Consider the geographical variety of the panelists, and ponder the years of specialist knowledge they brought to their work. Look at the panel of academic contributors and notice that they are distinguished scholars ofthe highest order, many ofthem household names among lawyers. They exerted themselves not just for the betterment of this book, but for the betterment ofthe law as a whole. For this is the law dictionary that the profession has relied on for over a century. Everyone who cares about the law owes our contributors a debt ofthanks. Bryan A. Garner LawProse, Inc. Dallas, Texas April 2009