?The 2018 Edition of this best-seller is updated and expanded to will help you master both the most basic and complicated aspects of the subject by translating the complex issues of arbitrage into concise, practical language. This book will help you gain a clearer understanding of the rules of arbitrage, the relevant IRS code sections and the regulations and technical terms used in this practice. In addition, this book includes valuable appendices including arbitrage sections of the Internal Revenue Code, arbitrage regulations, and proposed regulations.

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Learn how to extract key financial information in discovery with The Business Tax Return Handbook. A companion volume to bestselling 1040 Handbook, this is an invaluable tool for reviewing commercial business and professional practice returns to gather information and prepare a complete discovery plan for family law cases. A variety of hypothetical examples using 2008 business returns are used to illustrate points in the text, including the most common forms and schedules for partnerships, corporations, and unincorporated businesses. This line-by-line guide can be used as a complete introduction to the family law aspects of business tax returns or as a quick reference for lawyers who want to concentrate on particular areas of business taxation. The author discusses fundamental tax issues that impact on family law matters and offer comments to explain line items and statements for all four types of business tax returns. Topics covered include: —Using key business and tax terms …

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Business Tax Stories does not deal solely with judicial opinions. In the field of business taxation, many of the most significant developments are not cases, and certainly not Supreme Court cases, but rather legislative and administrative changes an

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"This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate." - publisher's description

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"Keep your nonprofit's tax-exempt status and stay out of IRS trouble with this comprehensive tax guide. This practical, thorough, and easy-to-read book explains both ongoing and annual compliance requirements for nonprofits, including: rules for charitable giving and cash donations, annual IRS filings and disclosures, including the IRS Form 990, conflict of interest, UBTI, and other IRS nonprofit tax rules." -publisher's description

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A comprehensive how-to reference that provides clear and reliable guidance on the latest tax treatment for limited liability companies and what it means for your clients. Its all-inclusive and will streamline your research.

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The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law.

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"This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes." - publisher's description

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"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments…

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"Take tax deductions on your home business without the hassle or cost of an accountant. Home Business Tax Deductions will help you write off: start-up and operating expenses, health insurance and medical bills, inventory, and more! This new edition edition covers amended and extended tax laws for business owners affected by the coronavirus (COVID-19) pandemic." - publisher's description

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"The book provides a basic introduction to the legal and financial issues that arise at each stage of a project finance transaction. It contains a comprehensive overview of the concept of project finance and includes extensive coverage of the overall legal structure of a project and the key clauses in project and financial documents. It also has chapters on project preparation, procurement, sources of finance and other financial and credit support issues, restructuring, and investment dispute settlement. The Second Edition has been substantially revised and includes new chapters and material on: the application of project finance techniques to the funding of public-private partnerships, infrastructure, and the oil and gas sector; the impact of the 2008 financial crisis on project financing; offtake contracts; and recent dispute settlement developments. The book also features useful checklists for risk analysis, due diligence, concession and loan agreement terms, credit support, tax and…

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"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD’s project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today’s world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors’ careers span both the academic and private sectors, and they have used their experiences to distill the complexities of re…

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Nolo's Legal Guide for Starting & Running a Small Business contains plain-English legal and business information to help readers begin their own small business. It explains the practical and legal issues readers must understand in order to make sound decisions. Topics covered include how to choose between a sole proprietorship, partnership, or LLC; negotiating a lease; raising start-up money; hiring of independent contractors; and understanding small business tax rules.

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The Fifth Edition attempts the simplest possible introduction to an intricate body of law.

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"The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other." -publisher's description

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This title, from West’s Concise Hornbook Series, explains the essentials of the American tax system in a straightforward manner. Topics covered include individual and corporate income taxes, Social Security, international taxation, and an overview of how tax law is made. Also examined are the effects of changes adopted in the Tax Cut and Jobs Act of 2017.

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Filled with essential checklists, worksheets, and advice, The Small Business Start-Up Guide will get you up and running!The Small Business Start-Up Guide is a must-have for anyone starting a business. A complete overview of everything you need to know to start successfully, it will save you time, effort, and money.Discover:Which business entity is right for youHow to formulate a complete business planThe ins and outs of bank laons and government assistanceThe pros and cons of franchisingWhich professionals to consult and whenEverything you need to know about taxes and insurancePlus, get a great time-saving information, including:A checklist of all the things you must do when starting a businessMany helpful resources, including worksheets and a complete list of state guidelines for starting a small businessWhere to find the best sources of information concerning all of your specific business questions and...

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"Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan." -publisher's description

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"Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years." -publisher's description

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"[This resource is] designed to acquaint [readers] with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution." - publisher's description

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"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, (9) the taxation of an S corporation’s passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples." - publisher's descripti…

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"A practical exploration of federal estate and gift taxation, the Estate & Gift Tax Handbook provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. Written in concise, easy-to-understand language to demystify this complicated area of the law, the book is a valuable resource for readers approaching the subject from varied backgrounds and disciplines." -publisher's description

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"This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system." -publisher's description

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"This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent’s final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts." - publisher's description

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We find ourselves in uncertain times—and uncertainty promises to be the state of risk and demand flexible and creative solutions. Attorney Jerold I. Horn provides just these solutions in the new Sixth Edition of Flexible Trusts and Estates for Uncertain Times. Written for lawyers who already possess a sophisticated understanding of estate planning and will and trust drafting issues, this book contains the wisdom and experience of Horn's decades of practice. This edition further refines and expands the analysis experienced practitioners have come to expect from this title, with more than 150 sample forms, more than twenty complete wills, trusts, and other instruments, and extensive analysis of the options for creating and completing all of these. Lawyers new to the area will find a great deal of helpful information as well, as Horn provides the framework for understanding concepts, then details the multitude of options available. Flexible Trusts and Estates for Uncertain Times h…

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"This Nutshell presents an introduction to estate planning. Subjects covered include the transfer of property at death at will under the intestate law, survivor interests, community property, and "simple" wills. Addresses insurance, estates arising from status, Social Security, pensions, workers' compensation, and veterans benefits. Discusses charitable trusts, the rule in Shelley's case, the Doctrine of Worthier Title, the Rule Against Perpetuities, and the Rule Against Accumulations. Also addresses fiduciary administration and federal estate and gift taxes." - publisher's description

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"Packed with practical advice and invaluable insights-and dozens of key legal forms-this book shows you how to: get your business ready to sell, value your assets, set the best price for your business, find the right buyer, anticipate and resolve tax issues, negotiate a payment plan, limit your liability, work with lawyers, accountants, and brokers, and close the deal and transfer the business to a new owner." - publisher description

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"This book focuses on the unique tax issues arising from renting residential or vacation property through online rental platforms like Airbnb, FlipKey, TripAdvisor, Craigslist, and VRBO. Every short-term rental host needs to understand these tax rules to ensure they take all the deductions to which they are entitled, pay no more tax than is legally required, and stay out of trouble with the IRS." -Publisher

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This plain English guide teaches readers how to maximize deductions from rental properties. The book explains in detail the IRS rules on repairs and improvements, and walks line-by-line through Schedule E, the form used to report income and deduct expenses arising from real estate business ownership.

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This highly-acclaimed text explains the conceptual basis of federal income taxation.

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"This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes." - publisher's description

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"How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules." -publisher's description

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"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments…

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"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD’s project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today’s world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors’ careers span both the academic and private sectors, and they have used their experiences to distill the complexities of re…

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Based on government reports from the Treasury Inspector General for Tax Administration and the GAO , there is a significant amount of noncompliance from taxpayers who make excess contributions to IRA accounts, and from taxpayers who fail to receive timely required minimum distributions. The IRS is developing a long-term compliance initiative to reduce the growing noncompliance involving retirement accounts. This strategy will include the development of techniques to identify individuals who are not in compliance. It will include, according to a government report, education, outreach programs. and other guidance. This essential guide outlines many of the mistakes that are made by IRA account holders from an IRS compliance point of view, understanding that is quite easy for a taxpayer who has an IRA or inherits an IRA to fall into a tax trap and violate the IRA rules. The IRA Guide to IRS Compliance Issues will help you be aware of the potential IRA violations that may be triggered and …

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"This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal Revenue Code, relevant administrative guidance, and appropriate case law. Above all, it offers a unique blend of the theoretical and practical aspects of federal income taxation. The authors bring to life one of the most challenging areas of the law with their expert analysis. This treatise is a necessity for anyone hoping to gain a better understanding of federal income taxation." -publisher's description

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"This Hornbook, a revision of the Hemingway Hornbook, is the most comprehensive one-volume work on oil and gas law and taxation available today. For over three decades, Professor Richard Hemingway’s prior editions of this seminal work provided guidance to courts, lawyers, commentators, and students. Six distinguished scholars, Professors Anderson, Dzienkowski, Lowe, Peroni, Pierce, and Smith, have joined together to co-author a new version of this classic treatise. As a one-volume treatise, this work covers the substantive law of oil and gas and federal income taxation of oil and gas transactions. The first two chapters examine the mineral interest/estate and related transactions. The third chapter covers trespass and related issues. The fourth chapter covers adverse possession and dormant minerals. Chapters five through eight examine in detail the oil and gas lease. Chapter nine addresses transfers by the lessor and the lessee. Chapters ten through twelve are devoted to oil and gas ta…

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"This text provides authoritative coverage of the legal rules that govern the development of privately owned mineral rights, which often also apply to government-owned resources. It covers topics such as the nature, protection, and conveyance of oil and gas rights, leasing, and taxation." - publisher's description

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"The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues." - publisher's description

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This title, from West’s Concise Hornbook Series, explains the essentials of the American tax system in a straightforward manner. Topics covered include individual and corporate income taxes, Social Security, international taxation, and an overview of how tax law is made. Also examined are the effects of changes adopted in the Tax Cut and Jobs Act of 2017.

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" Understanding tax deductions can be the difference between having a successful year--or not--for real estate agents and brokers. By taking advantage of the many tax deductions available to them, real estate professionals can end each year with more money in their pockets and less owed to the IRS. Too often, these valuable deductions are overlooked, even though it's easy to take advantage of them once you understand the rules. This book explains all you need to know in plain English with lots of examples and practical information. Learn about the most important deductions and how to plan and track your expenses all year so you avoid problems with the IRS. The information is organized into categories that explain the rules for each type of deduction, including: - start-up expenses - operating expenses - home and outside office - health care - vehicles and travel - entertainment and meals - and many more It also explains essentials like depreciation deductions, dedu…

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Section 47 of the Internal Revenue Code of 1986, as amended (the "Code"), allows taxpayers to claim a credit (the "Rehabilitation Tax Credit") for certain expenses incurred in connection with the rehabilitation of older or historic buildings. The amount of the credit is 20 percent of the "qualified rehabilitation expenditures" incurred in connection with a "certified rehabilitation" of a "certified historic structure" or 10 percent of the qualified rehabilitation expenditures incurred with respect to a nonresidential building placed in service before 1936. A certified historic structure is a building that either is listed as such in the National Register of Historic Places (the "National Register") or is located in a "registered historic district" and is certified by the Secretary of the Interior (the "Secretary"), acting through the National Park Service (the "NPS"), as being of historic significance to the district. A registered historic district includes any district listed in the N…

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After Tax Reform, Section 409A and 457 remain the important income tax law governing nonqualified deferred compensation plans. Ths Q & A book is now more than ever a necessary resource. New and important developments have emerged in the form of IRS guidance and case law since the first edition was published in 2011. This edition provides significantly more guidance on questions regarding procedures for correcting errors in documentation that resulted from the release of IRS Notices 2010–6 and 2010–80 and questions regarding administrative error corrections arising from the operation of nonqualified deferred compensation plans under the complex and often confusing guidance under Section 409A. Since then, in June 2016, the IRS released additional proposed Section 409A Regulations and also the long-overdue proposed regulations for Section 457 relating to non-qualified plans of tax-exempt organizations. In addition to providing correction procedures, the IRS Notices provide gui…

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Contains strategies and insider tips to help readers deal with the IRS, whether for an outstanding tax bill or audit.

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"Worried about escaping an audit intact? Then you need Surviving an IRS Tax Audit. This Nolo book explains what to say, what to do, even what to wear, so that a visit from the auditor doesn't turn into a disaster." - publisher's description

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"Reduce your tax burden with this guide to the unique deductions you qualify for as a licensed professional. Comprehensive, easy-to-read, and filled with interesting examples, Tax Deductions for Professionals breaks down common deductions you may be able to take." -Publisher

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"Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years." -publisher's description

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"[This resource is] designed to acquaint [readers] with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution." - publisher's description

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There are a variety of problems that can be addressed by nonqualified deferred compensation ("NQDC") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are "qualified" under applicable tax statutes. This updated and expanded edition of Taxation and Funding of Nonqualified Deferred Compensation is a complete and current resource for using this extremely flexible planning device to best address your client's financial goals. Written by specialists in the field, this book defines the perspective of both the employee and employer in using this planning tool. The authors demonstrate how NQDC can provide solutions to complex compensation issues and provide up-to-date information on: The ways that NQDC can be tailored to serve the needs of employers and employees, and the tax consequences for each Differences in the timing of NQDC b…

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As author Lionel S. Sobel states, most U.S. citizens want their taxes to be "as low as possible." But, he explains, entertainers, athletes, and artists are not "most people," and their often significant earnings and the available tax planning strategies may require special understanding and handling. These consideration may be especially important in how aggressive any tax planning methods are used that could be perceived negatively by their fans, the general population, and the media. Adding further complication, the law makes tax-significant distinctions that greatly affect entertainers, athletes, and artists, including issues such as residency, the Alternative Minimum Tax, and various international tax treaties. In Taxation of Entertainers, Athletes, and Artists, Lionel Sobel discusses the many complex issues affecting the income taxation of these professionals. In the first part, the book deals exclusively with U.S. domestic taxation policies and procedures, covering how the United…

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From contracts to intellectual property to taxes, the legal implications of being self-employed can be confusing. With its easy-to-understand explanations, this book makes it all a little easier.

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?The 2018 Edition of this best-seller is updated and expanded to will help you master both the most basic and complicated aspects of the subject by translating the complex issues of arbitrage into concise, practical language. This book will help you gain a clearer understanding of the rules of arbitrage, the relevant IRS code sections and the regulations and technical terms used in this practice. In addition, this book includes valuable appendices including arbitrage sections of the Internal Revenue Code, arbitrage regulations, and proposed regulations.

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Business Tax Stories does not deal solely with judicial opinions. In the field of business taxation, many of the most significant developments are not cases, and certainly not Supreme Court cases, but rather legislative and administrative changes an

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"This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate." - publisher's description

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"A practical exploration of federal estate and gift taxation, the Estate & Gift Tax Handbook provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. Written in concise, easy-to-understand language to demystify this complicated area of the law, the book is a valuable resource for readers approaching the subject from varied backgrounds and disciplines." -publisher's description

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"This book focuses on the unique tax issues arising from renting residential or vacation property through online rental platforms like Airbnb, FlipKey, TripAdvisor, Craigslist, and VRBO. Every short-term rental host needs to understand these tax rules to ensure they take all the deductions to which they are entitled, pay no more tax than is legally required, and stay out of trouble with the IRS." -Publisher

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This plain English guide teaches readers how to maximize deductions from rental properties. The book explains in detail the IRS rules on repairs and improvements, and walks line-by-line through Schedule E, the form used to report income and deduct expenses arising from real estate business ownership.

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"Keep your nonprofit's tax-exempt status and stay out of IRS trouble with this comprehensive tax guide. This practical, thorough, and easy-to-read book explains both ongoing and annual compliance requirements for nonprofits, including: rules for charitable giving and cash donations, annual IRS filings and disclosures, including the IRS Form 990, conflict of interest, UBTI, and other IRS nonprofit tax rules." -publisher's description

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A comprehensive how-to reference that provides clear and reliable guidance on the latest tax treatment for limited liability companies and what it means for your clients. Its all-inclusive and will streamline your research.

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The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law.

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"This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system." -publisher's description

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This highly-acclaimed text explains the conceptual basis of federal income taxation.

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"This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes." - publisher's description

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"This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent’s final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts." - publisher's description

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"How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules." -publisher's description

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"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments…

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We find ourselves in uncertain times—and uncertainty promises to be the state of risk and demand flexible and creative solutions. Attorney Jerold I. Horn provides just these solutions in the new Sixth Edition of Flexible Trusts and Estates for Uncertain Times. Written for lawyers who already possess a sophisticated understanding of estate planning and will and trust drafting issues, this book contains the wisdom and experience of Horn's decades of practice. This edition further refines and expands the analysis experienced practitioners have come to expect from this title, with more than 150 sample forms, more than twenty complete wills, trusts, and other instruments, and extensive analysis of the options for creating and completing all of these. Lawyers new to the area will find a great deal of helpful information as well, as Horn provides the framework for understanding concepts, then details the multitude of options available. Flexible Trusts and Estates for Uncertain Times h…

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"Take tax deductions on your home business without the hassle or cost of an accountant. Home Business Tax Deductions will help you write off: start-up and operating expenses, health insurance and medical bills, inventory, and more! This new edition edition covers amended and extended tax laws for business owners affected by the coronavirus (COVID-19) pandemic." - publisher's description

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"The book provides a basic introduction to the legal and financial issues that arise at each stage of a project finance transaction. It contains a comprehensive overview of the concept of project finance and includes extensive coverage of the overall legal structure of a project and the key clauses in project and financial documents. It also has chapters on project preparation, procurement, sources of finance and other financial and credit support issues, restructuring, and investment dispute settlement. The Second Edition has been substantially revised and includes new chapters and material on: the application of project finance techniques to the funding of public-private partnerships, infrastructure, and the oil and gas sector; the impact of the 2008 financial crisis on project financing; offtake contracts; and recent dispute settlement developments. The book also features useful checklists for risk analysis, due diligence, concession and loan agreement terms, credit support, tax and…

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"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD’s project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today’s world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors’ careers span both the academic and private sectors, and they have used their experiences to distill the complexities of re…

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"This Nutshell presents an introduction to estate planning. Subjects covered include the transfer of property at death at will under the intestate law, survivor interests, community property, and "simple" wills. Addresses insurance, estates arising from status, Social Security, pensions, workers' compensation, and veterans benefits. Discusses charitable trusts, the rule in Shelley's case, the Doctrine of Worthier Title, the Rule Against Perpetuities, and the Rule Against Accumulations. Also addresses fiduciary administration and federal estate and gift taxes." - publisher's description

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Based on government reports from the Treasury Inspector General for Tax Administration and the GAO , there is a significant amount of noncompliance from taxpayers who make excess contributions to IRA accounts, and from taxpayers who fail to receive timely required minimum distributions. The IRS is developing a long-term compliance initiative to reduce the growing noncompliance involving retirement accounts. This strategy will include the development of techniques to identify individuals who are not in compliance. It will include, according to a government report, education, outreach programs. and other guidance. This essential guide outlines many of the mistakes that are made by IRA account holders from an IRS compliance point of view, understanding that is quite easy for a taxpayer who has an IRA or inherits an IRA to fall into a tax trap and violate the IRA rules. The IRA Guide to IRS Compliance Issues will help you be aware of the potential IRA violations that may be triggered and …

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Nolo's Legal Guide for Starting & Running a Small Business contains plain-English legal and business information to help readers begin their own small business. It explains the practical and legal issues readers must understand in order to make sound decisions. Topics covered include how to choose between a sole proprietorship, partnership, or LLC; negotiating a lease; raising start-up money; hiring of independent contractors; and understanding small business tax rules.

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"This new edition continues the emphasis of prior editions on such topics as the relationship of local governments to state and federal governments; the needs of local governments for territory, for personnel, and for adequate financing; and the principal activities and possible liabilities of local government. There is increased attention to land use control, an area of growing activity on the part of institutions, ranging from the U.S. Supreme Court to local zoning boards. This includes material not found in some books in this field, on such important concepts as 'smart growth,' 'new urbanism,' and 'regulatory takings.'" - publisher's description

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"Reliable source of local government law features added emphasis on finance, including special tax districts and the implications of the Civil Rights Act of 1991. Discusses taxation, borrowing, and updating in the area of 1983. A review of each rule is included, accompanied by expert explanation of its underlying concepts." - publisher's description

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"This Hornbook, a revision of the Hemingway Hornbook, is the most comprehensive one-volume work on oil and gas law and taxation available today. For over three decades, Professor Richard Hemingway’s prior editions of this seminal work provided guidance to courts, lawyers, commentators, and students. Six distinguished scholars, Professors Anderson, Dzienkowski, Lowe, Peroni, Pierce, and Smith, have joined together to co-author a new version of this classic treatise. As a one-volume treatise, this work covers the substantive law of oil and gas and federal income taxation of oil and gas transactions. The first two chapters examine the mineral interest/estate and related transactions. The third chapter covers trespass and related issues. The fourth chapter covers adverse possession and dormant minerals. Chapters five through eight examine in detail the oil and gas lease. Chapter nine addresses transfers by the lessor and the lessee. Chapters ten through twelve are devoted to oil and gas ta…

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"This text provides authoritative coverage of the legal rules that govern the development of privately owned mineral rights, which often also apply to government-owned resources. It covers topics such as the nature, protection, and conveyance of oil and gas rights, leasing, and taxation." - publisher's description

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The Fifth Edition attempts the simplest possible introduction to an intricate body of law.

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"The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other." -publisher's description

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"The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues." - publisher's description

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This title, from West’s Concise Hornbook Series, explains the essentials of the American tax system in a straightforward manner. Topics covered include individual and corporate income taxes, Social Security, international taxation, and an overview of how tax law is made. Also examined are the effects of changes adopted in the Tax Cut and Jobs Act of 2017.

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After Tax Reform, Section 409A and 457 remain the important income tax law governing nonqualified deferred compensation plans. Ths Q & A book is now more than ever a necessary resource. New and important developments have emerged in the form of IRS guidance and case law since the first edition was published in 2011. This edition provides significantly more guidance on questions regarding procedures for correcting errors in documentation that resulted from the release of IRS Notices 2010–6 and 2010–80 and questions regarding administrative error corrections arising from the operation of nonqualified deferred compensation plans under the complex and often confusing guidance under Section 409A. Since then, in June 2016, the IRS released additional proposed Section 409A Regulations and also the long-overdue proposed regulations for Section 457 relating to non-qualified plans of tax-exempt organizations. In addition to providing correction procedures, the IRS Notices provide gui…

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Contains strategies and insider tips to help readers deal with the IRS, whether for an outstanding tax bill or audit.

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"This guide is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The book places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law." -publisher's description

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"Worried about escaping an audit intact? Then you need Surviving an IRS Tax Audit. This Nolo book explains what to say, what to do, even what to wear, so that a visit from the auditor doesn't turn into a disaster." - publisher's description

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"Reduce your tax burden with this guide to the unique deductions you qualify for as a licensed professional. Comprehensive, easy-to-read, and filled with interesting examples, Tax Deductions for Professionals breaks down common deductions you may be able to take." -Publisher

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"Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan." -publisher's description

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"Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years." -publisher's description

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"[This resource is] designed to acquaint [readers] with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution." - publisher's description

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There are a variety of problems that can be addressed by nonqualified deferred compensation ("NQDC") arrangements. NQDC is essentially a compensation arrangement that provides for the payment of cash, property or benefits and does not come within one of the categories of deferred compensation arrangements which are "qualified" under applicable tax statutes. This updated and expanded edition of Taxation and Funding of Nonqualified Deferred Compensation is a complete and current resource for using this extremely flexible planning device to best address your client's financial goals. Written by specialists in the field, this book defines the perspective of both the employee and employer in using this planning tool. The authors demonstrate how NQDC can provide solutions to complex compensation issues and provide up-to-date information on: The ways that NQDC can be tailored to serve the needs of employers and employees, and the tax consequences for each Differences in the timing of NQDC b…

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As author Lionel S. Sobel states, most U.S. citizens want their taxes to be "as low as possible." But, he explains, entertainers, athletes, and artists are not "most people," and their often significant earnings and the available tax planning strategies may require special understanding and handling. These consideration may be especially important in how aggressive any tax planning methods are used that could be perceived negatively by their fans, the general population, and the media. Adding further complication, the law makes tax-significant distinctions that greatly affect entertainers, athletes, and artists, including issues such as residency, the Alternative Minimum Tax, and various international tax treaties. In Taxation of Entertainers, Athletes, and Artists, Lionel Sobel discusses the many complex issues affecting the income taxation of these professionals. In the first part, the book deals exclusively with U.S. domestic taxation policies and procedures, covering how the United…

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"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, (9) the taxation of an S corporation’s passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples." - publisher's descripti…

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Learn how to extract key financial information in discovery with The Business Tax Return Handbook. A companion volume to bestselling 1040 Handbook, this is an invaluable tool for reviewing commercial business and professional practice returns to gather information and prepare a complete discovery plan for family law cases. A variety of hypothetical examples using 2008 business returns are used to illustrate points in the text, including the most common forms and schedules for partnerships, corporations, and unincorporated businesses. This line-by-line guide can be used as a complete introduction to the family law aspects of business tax returns or as a quick reference for lawyers who want to concentrate on particular areas of business taxation. The author discusses fundamental tax issues that impact on family law matters and offer comments to explain line items and statements for all four types of business tax returns. Topics covered include: —Using key business and tax terms …

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"Packed with practical advice and invaluable insights-and dozens of key legal forms-this book shows you how to: get your business ready to sell, value your assets, set the best price for your business, find the right buyer, anticipate and resolve tax issues, negotiate a payment plan, limit your liability, work with lawyers, accountants, and brokers, and close the deal and transfer the business to a new owner." - publisher description

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"This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal Revenue Code, relevant administrative guidance, and appropriate case law. Above all, it offers a unique blend of the theoretical and practical aspects of federal income taxation. The authors bring to life one of the most challenging areas of the law with their expert analysis. This treatise is a necessity for anyone hoping to gain a better understanding of federal income taxation." -publisher's description

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" Understanding tax deductions can be the difference between having a successful year--or not--for real estate agents and brokers. By taking advantage of the many tax deductions available to them, real estate professionals can end each year with more money in their pockets and less owed to the IRS. Too often, these valuable deductions are overlooked, even though it's easy to take advantage of them once you understand the rules. This book explains all you need to know in plain English with lots of examples and practical information. Learn about the most important deductions and how to plan and track your expenses all year so you avoid problems with the IRS. The information is organized into categories that explain the rules for each type of deduction, including: - start-up expenses - operating expenses - home and outside office - health care - vehicles and travel - entertainment and meals - and many more It also explains essentials like depreciation deductions, dedu…

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Section 47 of the Internal Revenue Code of 1986, as amended (the "Code"), allows taxpayers to claim a credit (the "Rehabilitation Tax Credit") for certain expenses incurred in connection with the rehabilitation of older or historic buildings. The amount of the credit is 20 percent of the "qualified rehabilitation expenditures" incurred in connection with a "certified rehabilitation" of a "certified historic structure" or 10 percent of the qualified rehabilitation expenditures incurred with respect to a nonresidential building placed in service before 1936. A certified historic structure is a building that either is listed as such in the National Register of Historic Places (the "National Register") or is located in a "registered historic district" and is certified by the Secretary of the Interior (the "Secretary"), acting through the National Park Service (the "NPS"), as being of historic significance to the district. A registered historic district includes any district listed in the N…

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Filled with essential checklists, worksheets, and advice, The Small Business Start-Up Guide will get you up and running!The Small Business Start-Up Guide is a must-have for anyone starting a business. A complete overview of everything you need to know to start successfully, it will save you time, effort, and money.Discover:Which business entity is right for youHow to formulate a complete business planThe ins and outs of bank laons and government assistanceThe pros and cons of franchisingWhich professionals to consult and whenEverything you need to know about taxes and insurancePlus, get a great time-saving information, including:A checklist of all the things you must do when starting a businessMany helpful resources, including worksheets and a complete list of state guidelines for starting a small businessWhere to find the best sources of information concerning all of your specific business questions and...

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From contracts to intellectual property to taxes, the legal implications of being self-employed can be confusing. With its easy-to-understand explanations, this book makes it all a little easier.

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