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 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.
Building on and adding to the strengths of its predecessors, the new 17th Edition of Federal Income Taxation continues the legacy of its original authors, Boris Bittker, Lawrence M. Stone and William A. Klein, in presenting complex material in an easy to understand way. With leading tax scholars Bankman, Shaviro, Stark and now Kleinbard at the helm of this widely popular book, the book continues to offer an accessible format, bridging the gap between theory and practice, and presenting a variety of perspectives: historical, economic, political, and international. New cases have been added, including more recent older cases (such as Cesarini v. United States), and new chapters have been included on Public and Private Sphere, Debt, Economic Substance, and Law and Poverty.
This book teaches business owners what they need to know about taxes for their small business, and how to make the best tax-related decisions. It has information on all aspects of taxes for a small business owner, from how to choose the best business entity to tax deductions, record-keeping, business losses, payroll taxes, fringe benefits, retirement plans, and much more. It provides valuable tax-related strategies and information to help small business owners save money and run their businesses without running into trouble with the IRS.
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.
Economic analysis can shed light on the consequences of the law's murky operations by focusing on the incentives created by the law. Applying economic principles to legal problems brings a better understanding of the implications of legal rules.
Attempts to achieve a pragmatic understanding of what the statutes, regulations, and cases say about the law. The questions and materials following the excerpts not only challenge the student to understand how the current legal regime is applied but also invite students to think about how differently the law is constructed. Emphasizes the distinction between the technology-based approach and the media quality-based approach to improving and maintaining environmental quality. Chapters are arranged largely by statute.
Constitutionalization of Criminal Procedure; Arrest, Search and Seizure; Wiretapping and Electronic Surveillance; Police "Encouragement" and the Entrapment Defense; Interrogation anti Confessions; Identification Procedures; Grand Jury Investigation; Scope of the Exclusionary Rules; Administration of the Exclusionary Rules; Right to Counsel; Pretrial Release; Decision Whether to Prosecute; Preliminary Hearing; Grand Jury Review; Location of the Prosecution; The Scope of the Prosecution: Joinder and Severance; Speedy Trial and Other Prompt Disposition; Accusatory Pleading; Discovery and Disclosure; Pleas of Guilty; Trial By Jury anti Impartial Judge; Fair Trial and Free Press; The Criminal Trial; Retrials and Double Jeopardy; Sentencing Procedures; Appeals; Collateral Review: Federal Habeas Writ.
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