Search Results: partnership-taxation-aspen-casebook

Partnership Taxation

Author: George K. Yin,Karen C. Burke

Publisher: Wolters Kluwer Law & Business

ISBN: 1454879599

Category: Law

Page: 456

View: 8724

Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income

Federal Income Taxation of Corporations and Partnerships

Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman

Publisher: Aspen Publishers

ISBN: 9781454824800

Category: Law

Page: 880

View: 1526

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Taxation and Business Planning for Partnerships and LLCs

Author: Bradley T. Borden

Publisher: Wolters Kluwer Law & Business

ISBN: 1454887982

Category: Law

Page: 696

View: 3369

This highly anticipated new casebook provides comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world. Taxation and Business Planning for Partnerships and LLCs includes background information about non-tax topics, such as basic accounting and finance, concepts related to debt, and state-law entity transactions so that classroom discussion can assume students have a general understanding of basic non-tax concepts. This new casebook also includes a general review of basic tax concepts that come up through the course of studying partnership taxation along with rules of conduct for attorneys who practice before the IRS. This first edition is accompanied by a unique Client File, which includes memoranda, documents such as operating agreements and loan documents, and spreadsheets with financial information. Each memorandum corresponds to a chapter in the casebook, and students will analyze the relevant information and apply the law presented to analyze the problems and present advice in a manner that a lawyer would to such clients.

Federal Income Taxation

Author: William A. Klein,Joseph Bankman,Daniel N. Shaviro

Publisher: Aspen Law & Business

ISBN: 9780735558878

Category: Law

Page: 777

View: 4724

This accessible yet challenging casebook features distinguished authorship, an approach that integrates theory and policy throughout, and pedagogy that includes problems interspersed among notes and questions. What distinguishes Federal Income Taxation from the competition? excellent problems a unique introduction that provides insightful historical background and some economic analysis balance of theory and policy integrated throughout the text excellent Teacher's Manual Changes for the 14th Edition feature: Recent developments in taxation, including: health insurance the special rate for dividends tax treatment of stock options the deduction for medical expenses and its effects new Health Savings Account provisions and their intended effects new definitions of "dependents," "qualifying relatives," etc. Description of Section 529 "qualified tuition programs" Revenue Ruling 2004-18 (deduction for costs to clean up land with hazardous waste) New Circular 230 rules for tax shelter opinions Revised AMT discussion New cases incorporated in the main text and notes: King v. Commissioner (dependency exemption issue for divorced couple with a written declaration; good classroom facts and good opportunity to examine Code provision) Discussion of Banks v. Commissioner (attorney fees included in client's income) and PLR 200518017 (fees in opt-out class action not included in income of members of class) Churchill Downs, Inc. v. Commissioner (application of the 50 percent limitation on deduction of entertainment expenses; nice facts and interesting legal issues) Revised Note on INDOPCO, Inc. v. Commissioner and the new regulations Discussion of Coltec Industries v. United States ("economic substance" doctrine as does not trump Code language) Discussion and questions about United States v. Maginnis (rejecting taxpayer claim that sale for lump sum of right to annual lottery payments should give rise to capital gain) Revised Teacher's Manual with updated sample Syllabi and Transition Guide An author website to support classroom instruction using this title is available at

Corporate Taxation

Author: George K. Yin,Karen C. Burke

Publisher: Wolters Kluwer Law & Business

ISBN: 145486074X

Category: Law

Page: 624

View: 6625

A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

Federal Taxation of Wealth Transfers

Cases and Problems

Author: Stephanie J. Willbanks

Publisher: Aspen Pub

ISBN: 9780735570085

Category: Law

Page: 582

View: 1795

With an emphasis on tax planning, Federal Taxation of Wealth Transfers, Second Edition, integrates problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This text provides an effective treatment of estate and gift taxation that includes: a problem-based approach that emphasizes planning and integrates statutes, cases, and regulations a logical and flexible five-part organization that can be reordered to adapt to different teaching approaches clear introductory and background notes that provide context for cases and problems focused teaching objectives that include problem-solving, understanding statutory construction, and developing policy analysis skills a manageable overall length for a 3-credit basic wealth transfer tax class an in-depth Teacher's Manual that includes analyses of all of the cases and problems With new problems and expanded text, the Second Edition also offers: new principal cases deciding on family limited partnerships, such as Strangi IV and Kimbell v. U.S., with discussion of Estate of Bongard and Estate of Rosen in the note material additional major cases regarding: post-death and post gift events buy-sell agreements valuation of lottery payments continuing debate about the estate tax Ideally suited to teaching estate and gift taxation, Professor Willbanks' problem-based pedagogy, with its flexible organization and integrated approach, may well be the most effective method available for teaching this course. An author website to support classroom instruction using this title is available at

Corporate Taxation

Examples and Explanations

Author: Cheryl D. Block

Publisher: Aspen Publishers Online

ISBN: 0735539677

Category: Business & Economics

Page: 529

View: 6798

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Basic Federal Income Taxation 7e

Author: Andrews

Publisher: Aspen Publishers

ISBN: 9781454824985

Category: Law

Page: 1248

View: 7272

A perennially popular book with highly regarded authorship. Features: Addition of a new co-author, Peter J. Wiedenbeck of Washington University in St. Louis. Thorough updating throughout. Shortened to accommodate today s typical 3-credit, 13-week course. Some long cases are edited down to their central points.

Understanding Corporate Taxation

Author: Leandra Lederman

Publisher: LexisNexis

ISBN: 1422474437

Category: Business & Economics

Page: 433

View: 3686

Criminal Law and Its Processes

Cases and Materials

Author: Sanford H. Kadish,Stephen J. Schulhofer,Rachel E. Barkow

Publisher: Wolters Kluwer Law & Business

ISBN: 1454886250

Category: Law

Page: 1400

View: 7928

From a preeminent authorship team, Criminal Law and its Processes: Cases and Materials, Tenth Edition, continues in the tradition of its best-selling predecessors by providing students not only with a cohesive policy framework through which they can understand and examine the use of criminal laws as a means for social control but also analytic tools to understand and apply important criminal law doctrines. Instead of presenting the elements of various crimes in a disjointed fashion, Criminal Law and its Processes: Cases and Materials focuses on having students develop a nuanced understanding of the underlying principles, rules, and policy rationales that inform all criminal laws. A cases-and-notes pedagogy along with scholarly excerpts, questions, and notes, provides students with a rich foundation for not only the academic examination of criminal laws but also the application of the law to real-world scenarios. Features: Retains prior edition’s principal cases and Notes and Questions approach to explain and probe fundamental concepts. Notes updated to incorporate contemporary cases and recent news touching on criminal law. Inclusion of additional preeminent cases in the field of criminal law, including: Yates v. United States, 135 S. Ct. 1074, (Supreme Court application of common statutory interpretation techniques and the rule of lenity) Rosamond v. United States, 134 S. Ct. 1240, (Supreme Court examination of accomplice liability) Perry v. Florida (examination of the agreement requirement for conspiracy through the lens of a Florida sexual battery offense). Theft (chapter 9) substantially revised to include new principal case dealing with trespassers takers in the credit card context. Expanded discussion of: mass incarceration and prosecutorial/law enforcement discretion; and, the intersections between race and criminal la

Federal Income Tax

Examples & Explanations

Author: Joseph Bankman,Thomas D. Griffith,Katherine Pratt

Publisher: Aspen Publishers Online

ISBN: 0735565333

Category: Law

Page: 587

View: 684

Using the proven technique of the Examples & Explanations series, this comprehensive guide combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and provide them with practice in applying information to fact patterns. Thorough in its coverage, Examples & Explanations: Federal Income Tax, Fifth Edition, makes use of case, statutory, and regulatory analysis to provide students with a complete understanding of Federal Income Tax Law. Special attributes of this highly regarded paperback include: Compatibility with numerous casebooks - students can use this guide to supplement any tax casebook Clarity - clear and straightforward writing and logical organization style help to demystify a difficult and intimidating subject Lucid introductions that prepare students for the concepts that follow Numerous policy questions are interspersed throughout text Sample final examinations - the Exam Appendix includes eight actual law school exams with suggested answers With updated examples and explanations and added visual aids, the Fifth Edition offers: New material on IRC amendments made by recent statutes, including the Small Business and Work Opportunity Tax Act of 2007, the Tax Relief and Health Care Act of 2006, the Pension Protection Act of 2006, the Tax Increase Prevention and Reconciliation Act of 2005, the Gulf Opportunity Zone Act of 2005, the Katrina Emergency Tax Relief Act of 2005, and the Energy Policy Act of 2005. New material on recent income tax cases, including Murphy, Lattera, and O'Donnabhain Expanded coverage of various topics, including the alternative minimum tax, cancellation of indebtedness income, and the tax consequences of gambling and on-line games New material on policy topics, including the federal budget outlook Give your students the extra explanations they need: Examples & Explanations: Federal Income Tax, Fifth Edition, provides an excellent supplement for any casebook and will help students understand and apply difficult concepts.

Understanding Partnership and LLC Taxation

Author: Jerold A. Friedland

Publisher: LexisNexis

ISBN: 1422490912

Category: Partnership

Page: 593

View: 4525

Problems and Materials in Federal Income Taxation

Author: Sanford Michael Guerin,Philip F. Postlewaite

Publisher: Wolters Kluwer Law & Business

ISBN: 1454824255

Category: Law

Page: 816

View: 430

Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses

Selected Sections Corporate and Partnership Income Tax Code and Regulations 2017-2018

Author: Steven Bank,Kirk Stark

Publisher: Foundation Press

ISBN: 9781683286233


Page: 884

View: 9901

Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Licensing Intellectual Property

Law and Applications

Author: Robert W. Gomulkiewicz

Publisher: Wolters Kluwer Law & Business

ISBN: 1454849649

Category: Law

Page: 864

View: 4750

Licensing Law: Theory and Application is a surprisingly accessible book that describes the applications of all aspects of licensing law in business. Real-world context gives students a framework for understanding what their clients will want to accomplish and why. Clear instruction, followed by a series of hands-on problems and drafting exercises, introduce students to the craft of advising clients and drafting a license. The purchase of this Kindle edition does not entitle you to receive 1-year FREE digital access to the corresponding Examples & Explanations in your course area. In order to receive access to the hypothetical questions complemented by detailed explanations found in the Examples & Explanations, you will need to purchase a new print casebook.

Federal income taxation

Author: Richard L. Schmalbeck,Lawrence Zelenak

Publisher: Aspen Pub


Category: Law

Page: 917

View: 2700

This new casebook presents a unique core plus cell structure that provides solid coverage of the basics of the field as well as additional material that instructors can select for use in or out of the classroom. Drawing on the authors' year of scholarship and teaching experience, Federal Income Taxation sets a new standard for casebook flexibility. The authors structure their book to match the way most instructors actually teach: The core text covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles A series of cells self contained, optional units supplement the core text by presenting additional material and treating a limited number of topics in greater detail Notes and questions provide background information and place the cases and statutes in context More than 150 problems challenge students to apply theory to specific practice situations A detailed Teacher's Manual supplies comments and suggestions for teaching both the core And The cell material, As well as answers to all of the questions and problems in the casebook the book opens with an introduction and progresses through the standard topics, while introducing some innovative areas as well: gross income property transactions personal deductions business deductions capitalization and cost recovery tax accounting tax preferences, tax shelters, And The alternative minimum tax taxation of the family identifying the proper taxpayer retirement savings and consumption taxation capital gains and losses Federal Income Taxation is more than a refreshing new casebook, it is a true partner in teaching that brings adaptability to new heights. Be sure to request your complimentary examination copy.

Just Writing

Grammar, Punctuation, and Style for the Legal Writer

Author: Anne Enquist,Laurel Currie Oates,Jeremy Francis

Publisher: Wolters Kluwer Law & Business

ISBN: 1454888075

Category: Law

Page: 448

View: 1917

Just Writing covers the basic principles of good legal writing — including style, grammar, and punctuation — and demonstrates them through numerous examples. The text provides legal writers of all experience levels with tips, techniques, and helpful advice for every step of the process: planning, drafting, revising, editing, and proofreading. However, Just Writing goes further, guiding students to eloquence in concise legal prose. The text provides valuable resources for English-as-a-Second-Language students and teachers.

The Federal Income Taxation of Corporations, Partnerships, Llcs, and Their Owners

Author: Jeffrey Kwall

Publisher: Foundation Press

ISBN: 9781609303136


Page: 912

View: 1041

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 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. 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.

Wills, Trusts, and Estates

The Essentials

Author: Reid Kress Weisbord,David Horton,Stephen K. Urice

Publisher: Wolters Kluwer Law & Business

ISBN: 1454897554

Category: Law

Page: 678

View: 3926

Written by well-recognized scholars in the field, Wills, Trusts, and Estates: The Essentials by Reid Weisbord, David Horton, and Steven Urice provides a unique platform for teaching Trusts and Estates as an accessible, engaging area of the law. As its title implies, Essentials covers only the core legal doctrines and does so in a concise, straightforward format that focuses on practical application rather than theory. The organizational structure of each chapter facilitates student learning by providing: (1) a clear explanation of the doctrine in plain English, (2) an excerpt of relevant statutory authority where applicable, (3) an illustration of the doctrine through a carefully-selected judicial opinion, and (4) an application of the doctrine in a problem set. Each judicial opinion is followed by a series of questions, as well as narrative answers to each question. The problem sets, which are heavily emphasized, simulate the practice of law in a realistic T&E setting. Key Features: Makes a challenging course uniquely accessible. Plain English explanation of legal doctrine at the beginning of each section helps ensures students have a basic foundation of substantive knowledge, allowing the professor to focus classroom discussion on applying the doctrine. Delivers well-edited judicial opinions in a format that allows students to achieve mastery of the materials before entering the classroom. Emphasizes problem-solving through detailed problem sets that allow students to apply newly learned legal doctrine to real-world situations. Offers concise, yet comprehensive coverage. All core Trusts & Estates topics are covered in fewer than 650 pages.

Corporate Finance

Author: Robert J. Rhee

Publisher: Wolters Kluwer Law & Business

ISBN: 1454877626

Category: Law

Page: 1056

View: 9422

Corporate Finance provides coverage in a more concrete and problem-based approach than other books on the market. Robert J. Rhee distinguishes this casebook from other fine books in the field in a number of important ways. This book is interdisciplinary in nature, providing essential coverage of the basic concepts of accounting and finance needed for a business lawyer to understand the economics of the transaction. Additionally, the text facilitates ease of learning and teaching, avoiding excerpting technically dense academic writings in finance and economics, which can intimidate students and teachers. It further provides a basic understanding of financial instruments to prepare students for corporate practice, including many examples of actual financial contract terms and other transactional documents taken from various sources. Features: In depth coverage of accounting, finance, valuation, and capital markets in an accessible manner Inclusion of transactional documents and focus on financial contracts Generous use of graphics, tables, and charts to organize and convey complex information Accessibility of materials Business school-style case studies at the end of some chapters

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