Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell
Author: John K. McNulty
Publisher:
Total Pages: 596
Release: 1988
Genre: Law
ISBN:

Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.

Tax Policy Handbook

Tax Policy Handbook
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
Total Pages: 336
Release: 1995-04-25
Genre: Business & Economics
ISBN: 9781557754905

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Local Government Law in a Nutshell

Local Government Law in a Nutshell
Author: David J. McCarthy
Publisher:
Total Pages: 500
Release: 1995
Genre: Law
ISBN:

Local Governing Power: General Aspects, Limitations, Resolution of Power Conflicts and Challenges; Formation of the Local Government, Alteration, Boundary Changes; Some Problems of Organization and Operation: Officers, Employees, Allocation and Delegation of Functions, Elections; Regulation of Conduct and the Use of Land: Acquisition, Limitations on Use and Disposition of Goods, Services and Property; Revenues; Considerations Pertinent to Citizen Litigation with Local Governments.

How Do I Tax Thee?

How Do I Tax Thee?
Author: Kristin Tate
Publisher: All Points Books
Total Pages: 288
Release: 2018-03-20
Genre: Business & Economics
ISBN: 1250169666

"We all know the government taxes our income. Federal, state, and local taxes are withheld by employers, as are Social Security payments. But what about the many other ways the government covertly drains money from our wallets? Have you studied your cell phone bill? Customers in New York State pay an average of 24.36% in combined taxes on their wireless bills. They’re also charged for obscure services they didn’t ask for and don’t understand, like a universal service fund fee, an FCC compliance fee, a line service fee, and an emergency services fee. These aren’t taxes, strictly speaking. The government imposes these administrative and regulatory costs, and your wireless provider passes them along to you. What about your cable bill? Your power bill? Your trash bill? The cost of groceries, a gallon of gas, a cab ride, a hotel stay, and a movie ticket are all inflated by hidden fees. How much of what you pay at the grocery store, pump, airport, or the box office is really an indirect tax? In a series of short, pointed, fact-laden, humorous chapters, Kristin Tate exposes how up to half of your income is siphoned straight into federal, state, and city government coffers--and also where these hidden taxes and fees come from."--Dust jacket.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell
Author: Karen C. Burke
Publisher: West Publishing Company
Total Pages: 0
Release: 1999
Genre: Partnership
ISBN: 9780314230461

Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.

Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell
Author: Douglas A. Kahn
Publisher: West Academic Publishing
Total Pages: 272
Release: 2020-10-07
Genre:
ISBN: 9781647085261

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.