Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 650
Book Description
Author: United States. Internal Revenue ServiceFederal and State Taxation of Limited Liability Companies 2009
Author: David J. CartanoPublisher: CCH
ISBN: 9780808019138
Category : Business & Economics
Languages : en
Pages : 984
Book Description
Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. 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.
Author: 
Author: Strong Towns
Author: Charles L. Marohn, Jr.Publisher: John Wiley & Sons
ISBN: 1119564816
Category : Business & Economics
Languages : en
Pages : 262
Book Description
A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live.
Salt, Fat, Acid, Heat
Author: Samin NosratPublisher: Simon and Schuster
ISBN: 1476753830
Category : Cooking
Languages : en
Pages : 480
Book Description
Now a Netflix series New York Times Bestseller and Winner of the 2018 James Beard Award for Best General Cookbook and multiple IACP Cookbook Awards Named one of the Best Books of 2017 by: NPR, BuzzFeed, The Atlantic, The Washington Post, Chicago Tribune, Rachel Ray Every Day, San Francisco Chronicle, Vice Munchies, Elle.com, Glamour, Eater, Newsday, Minneapolis Star Tribune, The Seattle Times, Tampa Bay Times, Tasting Table, Modern Farmer, Publishers Weekly, and more. A visionary new master class in cooking that distills decades of professional experience into just four simple elements, from the woman declared "America's next great cooking teacher" by Alice Waters. In the tradition of The Joy of Cooking and How to Cook Everything comes Salt, Fat, Acid, Heat, an ambitious new approach to cooking by a major new culinary voice. Chef and writer Samin Nosrat has taught everyone from professional chefs to middle school kids to author Michael Pollan to cook using her revolutionary, yet simple, philosophy. Master the use of just four elements--Salt, which enhances flavor; Fat, which delivers flavor and generates texture; Acid, which balances flavor; and Heat, which ultimately determines the texture of food--and anything you cook will be delicious. By explaining the hows and whys of good cooking, Salt, Fat, Acid, Heat will teach and inspire a new generation of cooks how to confidently make better decisions in the kitchen and cook delicious meals with any ingredients, anywhere, at any time. Echoing Samin's own journey from culinary novice to award-winning chef, Salt, Fat Acid, Heat immediately bridges the gap between home and professional kitchens. With charming narrative, illustrated walkthroughs, and a lighthearted approach to kitchen science, Samin demystifies the four elements of good cooking for everyone. Refer to the canon of 100 essential recipes--and dozens of variations--to put the lessons into practice and make bright, balanced vinaigrettes, perfectly caramelized roast vegetables, tender braised meats, and light, flaky pastry doughs. Featuring 150 illustrations and infographics that reveal an atlas to the world of flavor by renowned illustrator Wendy MacNaughton, Salt, Fat, Acid, Heat will be your compass in the kitchen. Destined to be a classic, it just might be the last cookbook you'll ever need. With a foreword by Michael Pollan.
Remedying Flaws in the Hot Asset Sale Approach
Author: Karen C. BurkePublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Notice 2006-14 requests comments concerning revision of the longstanding regulations under section 751(b) to reflect the modern concepts of revaluations and reverse section 704(c) allocations. The ABA and NYSBA have responded recently by recommending a deemed-sale approach, modeled on section 704(c)(1)(B), that would trigger ordinary income under section 751(b) whenever a partner's aggregate share of hot asset gain is reduced following a current or liquidating distribution. In this special report, Prof. Burke recommends that the deemed-sale approach be extended to current distributions that leave the distributee with booked-up hot asset gain in excess of the distributee's retained interest in partnership capital. Together, sections 704(c)(1)(B) and 751(b)provide a coherent solution to the problem of shifting hot and cold asset gain following a partnership distribution. By eliminating the need for spectral section 704(c) allocations to reflect value-basis disparities inherent in distributed property, such an approach would allow reverse section 704(c) allocations to function properly. While the drafters of the 1954 code considered a section 704(c)-type approach excessively complex, the section 704(b) regulations now generally require revaluations and reverse section 704(c) allocations. The author wishes to thank Prof. William D. Andrews for helpful comments and suggestions.
Mergers, Acquisitions, and Buyouts
Author: MARTIN D. GINSBURGPublisher: Wolters Kluwer Law & Business
ISBN: 1543837107
Category :
Languages : en
Pages : 4950
Book Description
Mergers, Acquisitions, and Buyouts, December 2021 By Martin D. Ginsburg, Jack S. Levin, Donald E. Rocap When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E. Rocap as you plan, develop, and execute your mergers and acquisitions strategy. In this gold-standard resource for mergers and acquisitions analysis and guidance--available as a five-volume print set, a bundle with the print and CD-ROM editions, or online--these expert practitioners offer you: * Solutions to real-life business merger problems as they arise in negotiations * Step-by-step analysis of typical and non-typical company buyout and company merger transactional permutations * Checklists, flow charts, and other at-a-glance mergers practice materials Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you: * A complete document structured to embody your client's M&A interests * Clauses addressing a wide variety of specific mergers and acquisitions situations * Specific language for even the smallest mergers and acquisitions variations you're likely to encounter * Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements When it comes to companies buying other companies--particularly public company acquisitions--seemingly every transaction raises something unique, Mergers, Acquisitions, and Buyouts is recently updated with: * New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations * New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements * Practical guidance based on the latest mergers and acquisition news and the most recent corporate acquisition developments * New mergers legislation, M&A regulations, rulings, and M&A litigation outcomes impacting M&A transactions as reflected in recent mergers and acquisitions Frequently asked questions covered in Mergers, Acquisitions, and Buyouts: * What are the tax considerations in our M&A transaction? * Are there recent deals or developments affecting our M&A transaction? * How do we handle unwanted assets? * How do we handle reorganizations that are "solely for voting stock"? * What are the tax aspects of LBO structuring and financing? * What should we be taking into consideration regarding management compensation? * How do you execute a mergers and acquisitions strategy using Partnership, LLC, or REIT?
Author: James Jurinski