Book Description
The Third Edition of this Federal Income Taxation casebook includes many updates to Internal Revenue Code provisions that apply to the three business tax regimes, the C Corporation, the S Corporation and the Partnership.Customer Reviews:
Not as described! 31 pages only.......2007-02-22
clarity from chaos.......2002-08-16
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Federal & State Taxation of Limited Liability Companies
David J. Cartano Manufacturer: Aspen Law & Business ProductGroup: Book Binding: Paperback ASIN: 0735539006 |
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Federal & State Taxation of Limited Liability Companies, 2005 Edition (CCH)
Manufacturer: CCH ProductGroup: Book Binding: Paperback ASIN: 0735549664 |
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Federal and state taxation of limited liability companies
David J Cartano Manufacturer: Aspen Publishers ProductGroup: Book Binding: Hardcover ASIN: 073550220X |
Product Description
Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. The 2006 Edition of Federal and State Taxation of Limited Liability Companies brings you up to date on the latest developments including: - Impact of the American Jobs Creation Act of 2004 and the Working Families Tax Relief Act of 2004 on LLCs - New cases and rulings regarding the use of an LLC by a charitable organization, including the rules on unrelated business taxable income and participation by a charitable organization as a member or manager of an LLC - Election classification procedures, when LLCs are automatically classified as corporations, late classification elections, and the requirements for an LLC to elect classification as an S corporation - IRS proposed regulations issued in June 2005 that would tax the issuance of a membership interest (including profits interests, capital interests, or options to acquire a membership interest) in exchange for services. Section 6.04[D] discusses the valuation safe-harbor election and the allocation safe-harbor election that the LLC must make in its operating agreement so that members will not be taxed on receipt of a profits interests in exchange for services - Deductibility of start-up expenses after 2004 - Proposed regulations issued in 2005 regarding the disguised sales rules, and when the transfer of money, property or other consideration by a member to an LLC will be taxed as a result of a related transfer of property by the LLC to the contributing member - New reporting method for items of income, and gain, loss a deduction for an LLC that is classified as a partnership - Applicability of the deduction for manufacturing and domestic production activities to LLCs that are classified as partnerships - New built-in loss rules and allocation rules under the Working Families Tax Relief Act of 2004 - Mandatory basis adjustments that the LLC must make on distribution of assets to members - New restrictions on loss allocations and deductions under the Working Families Tax Relief Act of 2004 - Final IRS regulations issued in 2005 on the two classes of LLC liabilities, the assumption of liabilities by an LLC, and the basis adjustments that must be made as a result of the two different classes of liabilities. - Updates to the fringe benefit rules applicable to LLCs - New Section 401(k) plan contribution rules for members in an LLC - Interim IRS regulations on transfers of membership interests, loss deductions, allocations to transferee members, and basis adjustments to LLC assets following the transfer of membership interests - New self-employment tax rulings applicable to LLCs - Final IRS regulations issued in 2005 on tax liabilities of single-member LLCs - Final and temporary IRS regulations on the tax requirements applicable to LLCs if the LLC has foreign members - New withholding requirements for an LLC if the LLC has foreign members - New cases and IRS rulings in 2005 regarding the valuation discounts t
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Federal and State Taxation of Limited Liability Companies: 2002 Edition
David J. Cartano Manufacturer: Aspen Pub ProductGroup: Book Binding: Paperback ASIN: 0735520968 |
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Federal tax policy and the states: corporate integration. (Symposium: New Directions in Tax Policy): An article from: National Tax Journal
James W. Wetzler Manufacturer: National Tax Association ProductGroup: Book Binding: Digital ASIN: B00092U464 Release Date: 2005-07-28 |
Book Description
This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1993. The length of the article is 2197 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
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Preserving federal benefits of single-member LLCs in light of state tax concerns. (limited liability companies): An article from: The Tax Adviser
Glenn E. Dance , and Monte A. Jackel Manufacturer: American Institute of CPA's ProductGroup: Book Binding: Digital ASIN: B00097T3GG Release Date: 2005-07-28 |
Book Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 1997. The length of the article is 554 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
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HIPAA Regulatory Documents Manual and CD: The Documents of HIPAA As a Convenient Reference in a Searchable CD-ROM for Healthcare Corporations, Hospitals, ... and Allied Health Professionals
Daniel Farb Manufacturer: UniversityOfHealthCare ProductGroup: Book Binding: Spiral-bound ASIN: 1594910987 |
Book Description
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Kings of Texas: The 150-Year Saga of an American Ranching Empire
Don Graham Manufacturer: Wiley ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 0471589055 |
Book Description
"Kings of Texas is a fresh and very welcome history of the great King Ranch. It's concise but thorough, crisply written, meticulous, and very readable. It should find a wide audience."Kings of Texas is the sprawling saga of the larger-than-life characters who founded, built, and expanded the most famous cattle ranch in American history. Renowned Texas scholar, writer, and storyteller Don Graham weaves a compelling multigenerational family drama into the complex social history of South Texas. The result is an intricate tapestry laced with thrilling tales drawn from decades of conflict arising from the Mexican War, the Civil War, and countless skirmishes between Texas Rangers and border bandits. From humble frontier jacales to the sleek offices of a multinational corporation, Kings of Texas tells an unforgettable story of vision, violence, greed, loyalty, and betrayal, set on a stage as vast as the American dream.
"A crisp history of the King Ranch . . . a good read about an era long gone."
-Boston Globe
"This book is about the King Ranch, but it is about much more than that. A compelling chronicle of war, peace, love, betrayal, birth, and death in the region where the Texas-Mexico border blurs in the haze of the Wild Horse Desert, it is also an intriguing detective story with links to the present-and a first-rate read."
-H. W. Brands, author of The Age of Gold and the bestselling Pulitzer Prize finalist The First American
Customer Reviews:
Surprising insight into King Domain.......2004-05-05
However, this work by Don Graham, whose work I often read in "Texas Monthly Magazine", which centers more on Kleberg than on the later years and workings, is quite interesting. I couldn't put it down until the end. And after yakking it up to my husband, he finally indulged himself in the read. We both recommend it for anyone fascinated by the legends of this gigantic property and its landlords.
History mixed with Bitterness........2004-04-10
King of Texas more than Kings.......2003-11-15
However, I did like this book. Its well-written and easy to read. One really gets a sense of what life was like in the late 1800's in South Texas. The later part of the book deals with the impending lawsuit against the King Ranch. Did Richard King swindle his partner's widow out of what was rightfully her's? (about 7,000 acres of prime real estate). The widow's descendants sure think so. Can they win their claim over the power King Ranch? This is a complicated question to answer but the author digs deep into the story. The only bad part is that the case has not yet been settled, so there is no resolution to the engaging battel for money and land.
If you like Texas or western history, you should read this book.
this man can write.......2003-09-11
First 2/3's was really great, sort of slides after that.......2003-07-03
There are several books on the King ranch. Some were sponsored by the owners. This is an independant and recent book by an important Texas author.
I found the first 2/3's of the book to be really intriguing and well written. Somewhere about 1/2 way I felt the beginnings of the drumbeat on the Chapman lawsuit against the King ranch. The last part of the book details the lawsuit as it updates the ranches history to modern times. In doing so the book loses its riveting advenuresome focus.
The author did his best in describing the early South Texas conditions and the development of this great Texas accomplishment. I really liked the descriptions of the raids by the Texas Rangers among others.
A Mr. Chapman was an early partner with Richard King on one of the main pieces of this huge ranch. The issue was rooted in a verbal partnership contract on land ownership. Chapman moves away, appears to forget about the property, then dies. The heirs, various decades later, sue for a hunk of the now successful ranch. You would think they would have played a more active role in a huge piece of property... like paying property taxes, approving invoices, etc.
I kept waiting for the author to side with the Chapman's on the lawsuit but that didn't happen. But somehow I just felt a prejudice underneath the surface that the author sided with Chapman. But in the end, the author tried to present both sides of the story. Although King and the Kleburgs are exonerated, the lawsuit left stains on their character after all the accusations.
I think the author didn't know how to present this lawsuit information. So he just dumped the information into the story trying to be as objective as he could... to let the reader decide which side had the better claim. It seemed that there was nothing but lawyers and mad people during the last 1/3 of the book. But in reality much of the growth of the King ranch occurs in the last 1/3 of the book -- particularly the acquisition of larger ranches overseas.
I would have given the book a 5 star if this lawsuit issue would have been toned down. I have no specific recommendations as to how anyone could do any better than what was presented. It was a history book and this aspect of the ranch needs to be told.
Richard King appears as a colorful, feisty Irishman who helps tame wild, hot, inhospitable South Texas. He weathers great set backs, fights the Mexicans stealing his cattle, rebuilds his torched home (33,000 sq. ft. now), sells his agricultural products by running the Yankee blockades during the Civil War, receives forgiveness from the Yankees after the Civil War, builds a great cattle ranch using Texas Longhorns. His heirs, the Kleburgs particularly, carry the ranch to new highs, including overseas. The ranch now is run professionally for the benefit of the heirs and other stockholders.
If you have not read any Texas history, you will like this book What I found striking were the problems that existed back in the 1800's are still with us today. I also was amazed how many pies Richard King had his finger into. He loved to form partnerships.
I give the book 4 stars for the great first part of the book.
John Dunbar
Sugar Land, TX
(Upper Gulf Coast, Texas)
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Kings of Texas : The 150-Year Saga of an American Ranching Empire
Don Graham Manufacturer: John Wiley & Sons ProductGroup: Book Binding: Paperback ASIN: B000MBYN32 |
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ESO/CTIO Workshop on Bulges of Galaxies, La Serena, Chile, 16-19 January 1990: Proceedings (ESO conference and workshop proceedings)
Manufacturer: European Southern Obervatory ProductGroup: Book Binding: Unknown Binding ASIN: 3923524366 |
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The Formation of Galactic Bulges (Cambridge Contemporary Astrophysics)
Manufacturer: Cambridge University Press ProductGroup: Book Binding: Hardcover ASIN: 0521663342 |
Book Description
Bulges lie at the center of spiral galaxies. Until recently, they were thought to be one of the oldest components in galaxies and thus a key to understanding galaxy formation. Recent observations have drastically changed this view. This volume presents review articles by a panel of international experts who gathered at a conference at the Space Telescope Institute in Baltimore to develop a coherent and global picture of our present understanding of the field. The specialists are from all fields of galactic astrophysics, including R. Carlberg, M. Dickinson, B. Elmegreen, C. Frenk, G. Gilmore, K. Kuijken, D. Pfenniger, J.P. Ostriker, A. Renzini, M. Rich, and H.W. Rix. This volume will be invaluable for all those interested in galaxy formation.
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The Formation of Galactic Bulges. Cambridge Contemporary Astrophysics.
C.M. (Ferguson and Wyse) Carollo Manufacturer: Cambridge University Press ProductGroup: Book Binding: Hardcover ASIN: B000NUNROI |
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Galactic Bulges (International Astronomical Union Symposia)
Manufacturer: Springer ProductGroup: Book Binding: Hardcover ASIN: 0792324242 |
Book Description
This book contains the proceedings of the first large IAU Symposium dedicated to the bulges of spiral galaxies. Detailed attention is paid to the bulge of our Milky Way system, one of the major building blocks of this system. Topics include the definition of the bulge in our Galaxy and its relation to the so-called spheroid. Discussions are presented to the stars contained in this bulge, their astrophysical properties and their motions. Metallicity variations appear to be present. The possible existence of a bar in the bulge and its origin and future are discussed. The same topics are discussed in (necessarily) less detail for the bulges of other galaxies. The book contains invited reviews given by N. Arimoto, F. Bertola, H. Dejonghe, T. de Zeeuw, M. Franx, I.S. Glass, H.J. Habing, I. King, J. Kormendy, G.W. Preston, R.M. Rich, G. Stansinska, D.M. Terndrup, and P. Whitelock; the Conference Summary is written by K.C. Freeman.
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Galactic Bulges Symposia
H Dejonghe Manufacturer: KLUWER ACADEMIC PUBLISHERS ProductGroup: Book Binding: Paperback ASIN: B000Q1L0AC |
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Mapping the Great Attractor region in X rays and diffuse X ray emission a possible galactic wind in the bulge of M31 : final report (SuDoc NAS 1.26:190402)
W. R. Forman Manufacturer: Smithsonian Astrophysical Laboratory ProductGroup: Book Binding: Unknown Binding ASIN: B00010KEN2 |
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Quasiperiodic oscillations in bright galactic-bulge x-ray sources (SuDoc NAS 1.26:176138)
F. K. Lamb Manufacturer: Depts. of Physics and Astronomy, University of Illinois at Urbana-Champaign National Aeronautics and Space Administration National Technical Information Service, distributor ProductGroup: Book Binding: Unknown Binding ASIN: B00010P73O |
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Analytical Pyrolysis of Natural Organic Polymers (Techniques and Instrumentation in Analytical Chemistry)
S.C. Moldoveanu Manufacturer: Elsevier Science ProductGroup: Book Binding: Hardcover ASIN: 0444822038 |
Book Description
Analytical pyrolysis is one of the many tools utilized for the study of natural organic polymers. This books describes in three parts the methodology of analytical pyrolysis, the results of pyrolysis for a variety of biopolymers, and several practical applications of analytical pyrolysis on natural organic polymers and their composite materials. Analytical pyrolysis methodology covers two distinct subjects, the instrumentation used for pyrolysis and the analytical methods that are applied for the analysis of the pyrolysis products. A variety of pyrolytic techniques and of analytical instruments commonly coupled with pyrolysis devices are given.The description of the results of pyrolysis for biopolymers and some chemically modified natural organic polymers is the core of the book. The main pyrolysis products of numerous compounds as well as the proposed mechanisms for their pyrolysis are described. In this part an attempt is made to present as much as possible the chemistry of the pyrolytic process of natural organic polymers.
The applications of analytical pyrolysis include topics such as polymer detection used for example in forensic science, structure elucidation of specific polymers, and identification of small molecules present in polymers (anti-oxidants, plasticizers, etc.). Also, the degradation during heating is a subject of major interest in many practical applications regarding the physical properties of polymers. The applications to composite polymeric materials are in the fields of classification of microorganisms, study of a variety of biological samples, study of fossil materials, etc. Analytical pyrolysis can also be used for obtaining information on the burning area generate pyrolysates that have complex compositions. Their analysis is important in connection with health issues, environmental problems, and taste of food and cigarettes.
Features of this book:
• Presents analytical pyrolysis as a uniform subject and not as a conglomerate of scientific papers.
• Puts together in an organized manner a large volume of available information in this specific field.
• Provides original results which address subjects with relatively scarce information in literature.
• Gives original views on subjects such as the parallel between the pyrolytic process and the ion fragmentation in mass spectrometry.
• Includes the role of pyrolysis in the burning process.
The three parts of the book are covered in 18 chapters, each divided into sections. Some sections are further divided by particular subjects. References are given for each chapter, and an effort has been made to include as much as possible from the available representative information. A few unpublished personal results are also included.
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Elements of Distributed Algorithms: Modeling and Analysis with Petri Nets
Wolfgang Reisig Manufacturer: Springer ProductGroup: Book Binding: Hardcover Similar Items:
ASIN: 3540627529 |
Book Description
Distributed Computing is rapidly becoming the principal computing paradigm in diverse areas of computing, communication, and control. Processor clusters, local and wide area networks, and the information highway evolved a new kind of problems which can be solved with distributed algorithms.In this textbook a variety of distributed algorithms are presented independently of particular programming languages or hardware, using the graphically suggestive technique of Petri nets which is both easy to comprehend intuitively and formally rigorous. By means of temporal logic the author provides surprisingly simple yet powerful correctness proofs for the algorithms.The scope of the book ranges from distributed control and synchronization of two sites up to algorithms on any kind of networks. Numerous examples show that description and analysis of distributed algorithms in this framework are intuitive and technically transparent.
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Benjamin O. Davis Jr., American : An Autobiography
DAVIS BO Manufacturer: Smithsonian ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 1560983957 |
Book Description
The first black to graduate from West Point in the twentieth century, Davis led the all-black Tuskeegee Airmen in World War II and retired a three-star general. His autobiography both chronicles the life of a great American and provides an incisive account of race relations in the segregated and desegrated military.Customer Reviews:
The Battle for Acceptance.......2007-09-12
A Great American Hero!.......2005-06-28
Benjamin O. Davis Jr. American.......2003-03-27
One of the best books I've ever read........2000-12-01
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African-American Aviators: Bessie Coleman, William J. Powell, James Herman Banning, Benjamin O. Davis Jr., General Daniel James Jr (Capstone Short Biographies)
Stanley P. Jones , and L. Octavia Tripp Manufacturer: Capstone Press ProductGroup: Book Binding: Library Binding Similar Items: ASIN: 1560656964 |
Customer Reviews:
rad.......1999-03-23
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Benjamin Davis, Jr. (African-American Soldiers)
Catherine Reef Manufacturer: 21st Century ProductGroup: Book Binding: Library Binding ASIN: 080502137X |
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Benjamin O. Davis, Jr. American An Autobiography
Benjamin O., Jr. (L. Douglas Wilder, Foreword) Davis Manufacturer: Smithsonian Institute ProductGroup: Book Binding: Hardcover ASIN: B000J0HOIW |
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The Story of Two American Generals: Benjamin O. Davis, Jr. Colin L. Powell (Famous Lives)
Katherine Applegate Manufacturer: Gareth Stevens Pub ProductGroup: Book Binding: Library Binding ASIN: 0836813804 |
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AN AUTOBIOGRAPHY--BENJAMIN O. DAVIS, JR--AMERICAN
General] Benjamin O. Fwd by Wilder, L. Douglas XXXX Davis Manufacturer: Smithsonian Institution ProductGroup: Book Binding: Hardcover ASIN: B000J5MO6O |
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Wilhelm Reich: Psychoanalyst and Radical Naturalist
Robert S. Corrington Manufacturer: Farrar, Straus and Giroux ProductGroup: Book Binding: Hardcover Similar Items:
ASIN: 0374250022 |
Book Description
Customer Reviews:
Wilhelm Reich... Half-way and Sort-of.......2004-01-27
Returning to Reich.......2003-07-03
Orgasm theory is the lynchpin of Reich's thinking. More Freudian than Freud, Reich's devotion to a biological model emerges in the 1923 essay, "Concerning the Energy of Drives," which Corrington discusses in a detailed chapter on Reich's early writings and case studies. Reich refused Freud's postulation about a death drive stressed a life affirming philosophy at the time Freud turned toward ego psychology draining psychoanalysis of its radical core. Other early papers feature the seeds of character analysis delineated in 1925's study of the impulsive character. Corrington nicely outlines Reich's focus on the somatic core of illness and the significance of negative transference. Further, Corrington points out Reich's use of active intervention in the therapy session. Although Sandor Ferenczi also stressed an active engagement with the patient, Reich's work brought him into contact with the patient's social world and an understanding of how health requires not just individual emotion adjustment, but the transformation of social institutions. Chapter three focuses on The Mass Psychology of Fascism and Chapter four on Character Analysis. Each of these texts is classic and Corrington illuminates the works in a careful, balanced fashion. Sadly, therapy today continues to neglect the social dimension. Psychiatry's reliance on medication, which attacks only the symptom, rarely understands the dilemma of patients who cannot even afford the medication proscribed for them. Reich's sensitivity to the working class deserves the credit this book accords him.
The text, as mentioned earlier, reads Reich's late work, in the context of the analyst's overall development. On one hand, Reich's preoccupation with orgone energy and his use of primitive technology like the "orgone accumulator" are difficult to take seriously
Certainly, Reich lacked Einstein's theoretical genius and, consequently, could never formulate a reasonable account for his alleged findings. On the other hand, the super string theories of contemporary physicists also lack confirmation. What brings disparate thinkers together is a commitment to a unified theory of the universe and Corrington admirably outlines Reich's devotion to solving life's mystery, whether in failure (orgone energy) or triumph (the significance of social intervention in the therapeutic process). The book is highly recommended and should help return Reich's work to circulation. Dr. David Seelow, R.P.I.
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