Книги. Художественная литература. Учебники и пособия.

Martha Doran

Provides 20 cases, of varying lengths, designed to facilitate team building, learning, and discovery. Instruction flexibility allowed?not all cases require group format. Comprehensive and complete IM includes enough help for even the novice?even ways to "shorten" the longer cases.

Judith Rood Traum

Now in its Fifth Edition, this quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. It leads you directly to authoritative information on every aspect of the S corporation, enabling you to: * Take full advantage of the 1997 Taxpayer Relief Act * Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act * Maximize the tax benefits of S corporation status * Identify dispositions that will trigger the built-in gains tax * Avoid added tax liability or loss of S corporation status from passive investment income * Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers * Determine allocation of income, losses, and deductions in the termination year of the S corporation Plus, there are citations to the controlling rules, regulations, and court decisions that will save you hours of research.

Allen Huang, Ronald Ma

J. S. Kuan, S. Ludwig, S. P. Studebaker

The restructuring of Russia?s legal and regulatory frameworks in the past decade have created new conditions for investment and business ventures, offering both new opportunities and challenges to the prospective investor. Russia Tax, Law & BusinessBriefing: 2004 provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business or entering into a joint venture or strategic alliance in Russia. Coverage includes: * An analysisof Russia?s overall economy in the context of its strong oil and gas sectors, including the macroeconomic effects of changes in oil prices; * The restructuring and resulting creditworthiness of Russian banks five years after the 1998-1999 financial crisis; * A discussion of the performance of the Russian ruble against the dollar and the euro, and the resulting impact on Russia?s trade balance and inflation rate; * Drugstore chain 36.6?s successful launching...

Daniel S. Hamilton, Joseph P. Quinlan

One of the most dangerous deficits facing transatlantic relations today is not in trade, payments, or military capabilities. It is a deficit in understanding the vital stake Americans and Europeans have developed in the health of their economic relationship. Globalization is happening faster and reaching deeper between Europe and America than between any other two continents. The transatlantic economy generates roughly $3.5 trillion in total commercial sales a year and employs over 12 million workers in mutually "insourced" jobs. This book maps the increasingly dense web of investment, trade, and jobs that connects Europe's regions to America's states. It traces the impact of NAFTA and EU enlargement on transatlantic economic flows. It tracks intercontinental "connectivity" in the new knowledge economy, and it sets forth areas in which Europe and America continue to be global pathfinders. In the context of today's debates about globalization and transatlantic drift, this...

Oscar Williams

This book is a humorous satire about the inner fumbling, bumbling and sometimes just plain chaos which the Internal Revenue Service would like to keep away from the public eyes. A few of the things which this book illustrates are a failed equal employment opportunity program; an antiquated payroll system which kept the employees in turmoil; an awards program which gave away hundreds of thousands of tax payer dollars, just because employees came to work or because of the color of their skin; failed management development programs which cost the taxpayers millions of dollars; and the whimsical expensive penchant the IRS has for chasing today's fads and abandoning them when the new ones come along. These are a few items in the book, but there are many more which will leave the readers shaking their heads in disbelief. There are no technical tax matters in the book. The author describes the events in an easy going conversational style. It is guaranteed to make the readers laugh at the...

Francis Walker

Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker (1870-1950) was a disciple of Edwin Seligman (1861-1939), the noted author of The General Property Tax (1890), The Income Tax (1911), Are Stock Dividends Income (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia's Department of Political Science.

Posin Daniel Q.

Book DescriptionIncludes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.

Douglas A. Kahn

Book DescriptionA concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.

James Clark-Dawe

Backyard horse owners, riding instructors, clinicians, boarding barns--anyone who has any connection to horses needs to read this book! Attorney James Clark-Dawe--himself a rider, has collected dozens of actual legal cases that illustrate liability issues involved in owning and working with horses. Clark-Dawe fills readers in on issues related to adequate FENCING (When is an owner liable for a horse that gets loose?), CHILDREN (What are the legal liabilities when kids are around horses?), PROFESSIONALs (What are the legal responsibilities of the farrier, stable owner, or vetinarian?), EQUINE LIABILITY ACTs (What states have enacted them and how will this new legal tool help horse owners?), and a host of other critical issues. For legal professionals, theappendices include a list of all actual cases referenced in the book.