mi

Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

David J. Cartano, J.D.

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. 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.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

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If you would like more details about this product, or would like to order a copy online, please click here.




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Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

Author: David J. Cartano

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.

CONTENTS:

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

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    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    Federal and State Taxation of Limited Liability Companies (2013)

    Author: David J. Cartano

    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.

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    Federal and State Taxation of Limited Liability Companies (2013)

    Available: June 2012

    Author: David J. Cartano

    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. 

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    Family Foundation Handbook (2014) (US)

    Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

    • Introduction
    • Family Foundation Basics
    • How To Create A Family Foundation
    • Using Charitable Trusts To Fund The Family Foundation
    • Designing The Family Foundation
    • Operating Restrictions
    • Grantmaking
    • Foundation Administration
    • Special Issues
    • Bibliography
    992 pages


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    Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
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    Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
    Multistate Guide to Estate Planning (2015) (w/CD)
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    Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
    Price on Contemporary Estate Planning (2015) (U.S.)
    Tax and Estate Pla

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    mi

    Economic Analysis of Law, Ninth Edition

    Published: January 2014


    Lucid, comprehensive, and definitive in its field, this text covers every aspect of economic analysis of the law.

    Features:

    • Two new chapters, one on intellectual property, one on international and comparative law, both exploding fields of great importance.
    • Earlier editions’ questions have been converted to answers, making the book more accessible and informative.
    • Revised to be clearer and less technical.
    • More eclectic, reflecting recent criticisms of “rational choice” theory, in particular the need to supplement it with insights from psychology.
    • Greater attention paid to judicial behavior, realistically modeled and explained in economic terms.
    • Incorporates insights from the veritable explosion of books and articles published in the last few years on  economic analysis of law.
    • Comprehensive Teacher’s Manual.


    Table of Contents:

    Part I: Law and Economics: An Introduction
    Ch. 1. The Nature of Economic Reasoning
    Ch. 2. The Economic Approach to Law

    Part II: The Common Law
    Ch. 3. Property
    Ch. 4. Contract Rights and Remedies
    Ch. 5. Family Law and Sex Law
    Ch. 6. Tort Law
    Ch. 7. Criminal Law
    Ch. 8. The Common Law, Legal History, and Jurisprudence

    Part III: Public Regulation of the Market
    Ch. 9. The Theory of Monopoly
    Ch. 10. The Antitrust Laws
    Ch. 11. The Regulation of the Employment Relation
    Ch. 12. Public Utility and Common Carrier Regulation
    Ch. 13. The Choice Between Regulation and Common Law

    Part IV: The Law of Business Organizations and Financial Markets
    Ch. 14. Corporations, Secured and Unsecured Financing, Bankruptcy
    Ch. 15. Financial Markets

    Part V: Law and the Distribution of Income and Wealth
    Ch. 16. Income Inequalities, Distributive Justice, and Poverty
    Ch. 17. Taxation
    Ch. 18. The Transmission of Wealth at Death

    Part VI: The Legal Process
    Ch. 19. The Market, the Adversary System, and the Legislative Process as Methods of Resource Allocation
    Ch. 20. The Process of Legal Rulemaking
    Ch. 21. Civil and Criminal Procedure
    Ch. 22. Evidence
    Ch. 23. Law Enforcement and the Administrative Process

    Part VII: The Constitution and the Federal System
    Ch. 24. The Nature and Functions of the Constitution
    Ch. 25. Economic Due Process
    Ch. 26. The Economics of Federalism
    Ch. 27. Racial Discrimination
    Ch. 28. The Protection of Free Markets in Ideas and Religion
    Ch. 29. Searches, Seizures, and Interrogations

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Criminal Law in Canada

    Published: April 2012


    Derived from the renowned multi-volume International Encyclopaedia of Laws, Criminal Law in Canada provides a practical analysis of criminal law in Canada. An introduction presents the necessary background information about the framework and sources of the criminal justice system, and then proceeds to a detailed examination of the grounds for criminal liability, the justification of criminal offences, the defences that diminish or excuse criminal liability, the classification of criminal offences, and the sanctions system.

    Coverage of criminal procedure focuses on the organization of investigations, pre-trial proceedings, trial stage, and legal remedies. A final part describes the execution of sentences and orders, the prison system, and the extinction of custodial sanctions or sentences.

    Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for criminal lawyers, prosecutors, law enforcement officers, and criminal court judges handling cases connected with Canada. Academics and researchers, as well as the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative criminal law.


    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    Corporate Taxprep Seminar Guidebook

    This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. 

    We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today!

    The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0.

    More specifically this guide covers:

    • Essential Program Information
    • Represent a Client
    • New CRA Services
    • Technical Changes within Corporate Taxprep
    • Federal Tax and Form Changes
    • Provincial Tax and Form Changes
    • Filing Requirements
    • Amending Returns
    • Accessing Prior Version Files
    • Related and Associated Corporations in Corporate Taxprep
    • Ten “Must-know” Taxprep Features
    • Importing and Exporting Data
    • Printing

    This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    Cantax Productivity Seminar Guidebook

    This guide is designed as a discussion of specific features in Cantax and was used during the Fall 2014 Cantax Productivity seminars. 

    We are offering this comprehensive 340 page Seminar Guide to all Cantax customers until December 31, 2014. Quantities are limited so order today!

    More specifically this guide covers:

    • Cantax T1
      • Interview/Billing
      • Client Invoice
      • Options Preference Settings
      • T183 – What’s New
      • New! - Cantax Connect
      • Preparing Coupled Returns
      • Dependants and Family Returns
      • Reviewing the Return
      • Quick Entry Forms
      • Tax Summaries
      • Cantax T1 Forms, CRA Schedules and Features for 2014
      • Spotlight on - T2125
      • T1135
      • Provincial Form Changes
    • 2014 Federal Tax Changes
      • Spotlight on – Claiming Auto Expenses, T2200
      • Provincial Tax Changes
      • Spotlight on – Non Refundable Credits in Various Scenarios
      • Reports
      • Attaching Schedules
      • Columnar Worksheets
      • Breakdown Feature
      • Local and Global Annotations
      • Printing and Printing Defaults
      • Options Form Selection
      • Printing a Return
      • EFILE
    • Cantax T2 & T2 Plus
      • T2 Program New and Revised Forms
      • T2 Tax and Form Changes Federal 2014
      • T2 Provincial Tax and Form Changes 2014
      • T2 Print Settings
      • Corporate Internet Filing
      • Alberta Netfile
      • Payment methods
    • FormMaster
      • 2014 Tax and Form Changes
      • Preparing Returns
      • Form Manager
      • Print Formats
      • Electronic Filing or Information Returns
      • FormMaster Features
      • Spotlight on – Amending T Slips
      • Cantax T1 Hotkeys Combinations
      • Cantax T2 Hotkeys Combinations

    This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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    Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

    When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

    Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

    This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

    Also, available as a special bundle with

    Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015


    Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

    If you would like more details about this product, or would like to order a copy online, please click here.




    mi

    BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress

     Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

    Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012.

    The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012.

    The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)).

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

    Rotch Library - SB482.F6 B85 2018




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    Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska

    Rotch Library - NA7125.L69 2019




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    Theories and practices of architectural representation / Michael Christenson

    Rotch Library - NA2750.C49 2019




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    All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti

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    Kadı İzzeddin camii ve Beyhekim Mescidi çinileri / editör, yazar, Mine Erdem

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    Methods in chemical process safety. edited by Paul R. Amyotte, Faisal Khan

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    Shaʻb wa-maydān wa-madinah al-ʻumrān wa-al-thawrah wa-al-mujtamaʻ: al-qiṣṣah al-insānīyah wa-al-miʻmarīyah wa-al-ʻumrānīyah li-Maydān al-Taḥrīr / ʻAlī ʻAbd al-Raʻūf

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    Vermittlungswege der Moderne: Neues Bauen in Palästina 1923-1948 = The transfer of modernity: architectural modernism in Palestine 1923-1948 / Herausgegeben von/edited by Jörg Stabenow, Ronny Schüler

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    Der Orient in der Schweiz: neo-islamische Architektur und Interieurs des 19. und 20. Jahrhunderts = L'Orient en Suisse: architecture et intérieurs néo-islamiques des 19e et 20e siècles / herausgegeben von Francine Giese, Leïla el-W

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    Aquaculture landscapes: fish farms and the public realm / Michael Ezban

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    Architectural diagrams. Miyoung Pyo

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    Angelo Candalepas: Australian islamic mission / authors, Angelo Candalepas; Adrian Curtin ; Maryam Gusheh ; Brett Boardman..

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    Hagia Sophia in context: an archaeological re-examination of the Cathedral of Byzantine Constantinople / Ken Dark and Jan Kostenec

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    Ahmet Hacı Kadırov camii, Çeçenistan'in kalbi: The mosque named after Akhmat Khadzhi Kadyrov, the heart of the Chechen Republic = Mechet im. Akhmat Khadzhi Kadyrova, serdt͡sye Chechni / text, Ismail Shovkhalov

    Rotch Library - NA5697.G7 A36 2019




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    Notes on the Sanctuary of St. Symeon Stylites at Qalʻat Simʻān / edited by Emma Loosley Leeming, John Tchalenko

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    Theory of gardens / Jean-Marie Morel, author ; Joseph Disponzio, Emily Cooperman, translator

    Rotch Library - SB471.M8513 2018




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    The English landscape garden: a survey / Michael Symes

    Rotch Library - SB469.S96 2019




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    Spon's estimating costs guide to minor landscaping, gardening and external works / Bryan Spain

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    Design with nature now / edited by Frederick Steiner, Richard Weller, Karen M'Closkey, Billy Fleming

    Rotch Library - SB470.5.D47 2019




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    Ājuristān: majmūʻah-i maqālāt-i Avvalīn Hamāyish-i Millī-i Ājur va Ājurkārī dar Hunar va Miʻmārī-i Īrān / bih kūshish: Mahdī Makkīʹnizhād

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    Spon's estimating costs guide to minor works, alterations, and repairs to fire, flood, gale, and theft damage / edited by Bryan Spain

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    An economic history of the English garden / Roderick Floud

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    Computer architectures: constructing the common ground / edited by Theodora Vardouli and Olga Touloumi

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    Architectural dynamics in pre-revolutionary Iran: dialogic encounter between tradition and modernity / edited by Mohammad Gharipour

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    Speaking of buildings: oral history in architectural research / Janina Gosseye, Naomi Stead, and Deborah van der Plaat, editors

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    Powerhouse: the life and work of Judith Chafee / Christopher Domin and Kathryn McGuire ; introduction by William J.R. Curtis

    Rotch Library - NA737.C369 D66 2019




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    War zones / Samia Henni, (ed.)

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    Architecture in global socialism: Eastern Europe, West Africa, and the Middle East in the Cold War / Łukasz Stanke

    Rotch Library - NA680.S79 2020




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    Seismic Evaluation and Design of Petrochemical and Other Industrial Facilities.

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    Designing a garden: the Monk's Garden at the Isabella Stewart Gardner Museum / Michael Van Valkenburgh ; with an essay by Laurie Olin

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    Seismic behaviour and design of irregular and complex civil structures III Dietlinde Köber, Mario De Stefano, Zbigniew Zembaty, editors

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    Tomb - memory - space: concepts of representation in premodern Christian and Islamic art / edited by Francine Giese, Anna Pawlak and Markus Thome

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