Corporate Taxation

Examples and Explanations

Author: Cheryl D. Block

Publisher: Aspen Publishers Online

ISBN: 0735539677

Category: Business & Economics

Page: 529

View: 1133

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Federal Income Tax

Examples and Explanations

Author: Joseph Bankman,Thomas D. Griffith,Katherine Pratt

Publisher: Aspen Publishers Online

ISBN: 0735549516

Category: Law

Page: 617

View: 6692

For an effective combination of examples and explanations and the proper tone to illuminate tax law and policy, turn to this proven study guide. FEDERAL INCOME TAX: Examples & Explanations, Fourth Edition, gives students a clear understanding of the Code and Regulations without oversimplifying the topic. The authors build a secure platform for understanding:unique Examples & Explanations series style combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and to provide practice in applying information to fact patternscomprehensive coverage combines cases, statutory, and regulatory analysiscompatibility with a wide variety of casebooksclear and straightforward writing style helps to demystify a difficult and intimidating subjectExam Appendix includes eight actual law school exams, complete with suggested answersnumerous policy questions appear throughout the textlogical organization helps students progress through the materialhelpful introductions explain the concepts to be studiedThe book has been thoroughly updated for its Fourth Edition:reflects changes in the tax law since 2001, including those resulting from the Jobs and Growth Tax Relief Reconciliation Act of 2003, the Working Families Tax Relief Act of 2004, and the American Jobs Creation Act of 2004.includes new and updated examples and explanationsThousands of students have already benefited from the clarity and quality of FEDERAL INCOME TAX: Examples & Explanations. Be sure to recommend the Fourth Edition to your students.

Freakonomics

überraschende Antworten auf alltägliche Lebensfragen ; [warum wohnen Drogenhändler bei ihren Müttern? Führt mehr Polizei zu weniger Kriminalität? Sind Swimmingpools gefährlicher als Revolver? Macht gute Erziehung glücklich?]

Author: Steven D. Levitt,Stephen J. Dubner

Publisher: N.A

ISBN: 9783442154517

Category:

Page: 411

View: 6282

Sind Swimmingpools gefährlicher als Revolver? Warum betrügen Lehrer? Der preisgekrönte Wirtschaftswissenschaftler Steven D. Levitt kombiniert Statistiken, deren Zusammenführung und Gegenüberstellung auf den ersten Blick absurd erscheint, durch seine Analysetechnik aber zu zahlreichen Aha-Effekten führt. Ein äußerst unterhaltsamer Streifzug durch die Mysterien des Alltags, der uns schmunzeln lässt und stets über eindimensionales Denken hinausführt.

Das Kapital des Staates

Eine andere Geschichte von Innovation und Wachstum

Author: Mariana Mazzucato

Publisher: Antje Kunstmann

ISBN: 395614001X

Category: Political Science

Page: 320

View: 5692

Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.

QFINANCE: The Ultimate Resource, 4th edition

Author: Bloomsbury Publishing

Publisher: A&C Black

ISBN: 184930064X

Category: Business & Economics

Page: 2208

View: 9737

QFINANCE: The Ultimate Resource (4th edition) offers both practical and thought-provoking articles for the finance practitioner, written by leading experts from the markets and academia. The coverage is expansive and in-depth, with key themes which include balance sheets and cash flow, regulation, investment, governance, reputation management, and Islamic finance encompassed in over 250 best practice and thought leadership articles. This edition will also comprise key perspectives on environmental, social, and governance (ESG) factors -- essential for understanding the long-term sustainability of a company, whether you are an investor or a corporate strategist. Also included: Checklists: more than 250 practical guides and solutions to daily financial challenges; Finance Information Sources: 200+ pages spanning 65 finance areas; International Financial Information: up-to-date country and industry data; Management Library: over 130 summaries of the most popular finance titles; Finance Thinkers: 50 biographies covering their work and life; Quotations and Dictionary.

Makroökonomik

Mit vielen Fallstudien

Author: N. Gregory Mankiw

Publisher: Haufe-Lexware

ISBN: 3791037846

Category: Law

Page: 800

View: 996

!-- Generated by XStandard version 2.0.1.0 on 2016-02-17T17:17:57 -- Der „Mankiw" ist nicht nur ein maßgebliches Standardwerk an deutschen Hochschulen. Übersetzt in zahlreiche Sprachen wird der Klassiker weltweit erfolgreich in Lehrveranstaltungen eingesetzt. Diskussionen um Themen wie Inflation, Arbeitslosigkeit und Wachstum Möglichkeiten und Grenzen der Geld-, Fiskal- und Außenwirtschaftspolitik Die 6. deutsche Auflage wurde umfassend überarbeitet und berücksichtigt auch die Aktualisierungen der 7. US-Auflage. Eine zentrale Neuerung ist das Kapitel „Ein dynamisches Modell der Gesamtnachfrage und des Gesamtangebots". Es präsentiert die wesentlichen makroökonomischen Forschungsergebnisse der letzten Jahre. Aktuelle Texte und neue Fallbeispiele zur jüngsten Wirtschafts- und Finanzkrise Modernisiertes, zweifarbiges Layout

Wills Trust Estate

Example and Explanation 4e Studydesk Bonus Pack

Author: Gerry W. Beyer

Publisher: Aspen Publishers

ISBN: 9780735598348

Category:

Page: 642

View: 4009

This popular study guide helps students master the complexities of wills, trusts, and estates through a combination of textual material and well-written, comprehensive examples, explanations, and questions. Examples & Explanations: Wills, Trusts, and Estates, Fourth Edition, provides students with the essential background and review materials they need to practice applying legal concepts to fact patterns. Among the features that make this high-quality study guide popular with both students and instructors: comprehensive coverage -- the text covers intestacy, wills, and trusts, including nonprobate assets, estate administration, wealth transfer taxation (gift tax, estate tax, generation-skipping transfer tax), disability and death planning, and malpractice/professional responsibility a conversational writing style that is clear, accessible, and holds students interest uses the Examples & Explanations format to help students learn in a step-by-step manner and also includes comprehensive questions, with a variety of issues in one fact situation, that are similar to those on law school and bar examinations casebook correlation charts that make it easy to use the study guide with any of the seven most popular casebooks a "learning by doing" approach that provides students with the opportunity to evaluate how well they can apply what they have just learned practical suggestions throughout the text that enhance its pedagogical value and give students an appreciation of the how the concepts apply in the real world samples of will and trust provisions and an extensively annotated model will an overview of general nationwide rules a comprehensive, student-friendly index that allows students to easily find the information they seek tables for quick location of material relevant to the Uniform Probate Code, Uniform Trust Code, and Internal Revenue Code updates available on author's website: www.ProfessorBeyer.com Fine-tuned and updated, the Fourth Edition offers: materials on recent developments, including: transfer of death deeds; self-settled spendthrift trusts; Rule Against Perpetuities reform; federal gift, estate, and generation-skipping transfer tax; Uniform Trust Code; rights of same-sex partners; Medicaid planning; physician-assisted suicide revised examples that reflect the updated content updated casebook correlation tables reflecting new editions of the major casebooks

Practical Guide to S Corporations

Author: Michael Schlesinger

Publisher: CCH

ISBN: 9780808017622

Category: Business & Economics

Page: 638

View: 1497

Practical Guide to S Corporations (Fourth Edition) is written by noted practitioner, author and lecturer Michael Schlesinger. This new Fourth Edition contains extensive discussion of the changes brought about by the Pension Protection Act of 2006 and the Small Business and Work Opportunity Tax Act of 2007. It also covers Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the Third Edition.Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.The book also includes detailed reference material. The Index provides the best access to particular information, but the Contents in Detail can be used as a “second index” for quick entry into the topics. The Appendices supply sample language that can be used in practice, and the Case Table and Finding Lists compile all of the cases, statutes, rulings, and regulations documented throughout the chapters.S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

C++ Primer

Author: Stanley B. Lippman,Josée Lajoie,Barbara E. Moo

Publisher: Pearson Deutschland GmbH

ISBN: 9783827322746

Category:

Page: 1006

View: 7522


Real Estate Transactions

Examples and Explanations

Author: D. Barlow Burke

Publisher: Aspen Publishers Online

ISBN: 0735557438

Category: Law

Page: 561

View: 6911

This highly regarded text earned its popularity by helping students build their confidence while they develop their skills. Beginning with the simple residential closing, Examples & Explanations: Real Estate Transactions, Fourth Edition, leads students through progressively more complex transactions to reach a solid understanding of the area. The text clarifies the subject by: offering point-by-point instruction, practice, and feedback on the three main subjects of all real estate courses -- investment, mortgaging, and conveyancing presenting a broad overview of each topic, followed by examples, questions, and detailed answers covering business planning and investments, from commercial real estate to more sophisticated commercial transactions presenting material along the time line needed for students to understand the sequence of events applicable in any real estate transaction serving as an introduction to the participants and servicers of the transaction and to the financial benefits of investing New examples and explanations in the Fourth Edition reflect recent developments: financial planning and investment, for analyzing pro forma statements by real estate investors mezzanine financing, in line with the current discussion of junior mortgages LLC's and the amendments of the applicable Uniform Acts mechanics liens regulatory checks on terrorism activity and money

Das Handbuch für Startups

Author: Bob Dorf,Steve Blank,Nils Högsdal,Daniel Bartel

Publisher: O'Reilly Germany

ISBN: 3955618137

Category: Business & Economics

Page: 512

View: 5540

Ein Startup ist nicht die Miniaturausgabe eines etablierten Unternehmens, sondern eine temporäre, flexible Organisation auf der Suche nach einem nachhaltigen Geschäftsmodell: Das ist die zentrale Erkenntnis, die dem "Handbuch für Startups" zugrundeliegt. Es verbindet den Lean-Ansatz, Prinzipien des Customer Development sowie Konzepte wie Design Thinking und (Rapid) Prototyping zu einem umfassenden Vorgehensmodell, mit dem sich aus Ideen und Innovationen tragfähige Geschäftsmodelle entwickeln lassen. Lean Startup & Customer Development: Der Lean-Ansatz für Startups basiert, im Unterschied zum klassischen Vorgehen, nicht auf einem starren Businessplan, der drei Jahre lang unverändert umzusetzen ist, sondern auf einem beweglichen Modell, das immer wieder angepasst wird. Sämtliche Bestandteile der Planung – von den Produkteigenschaften über die Zielgruppen bis hin zum Vertriebsmodell – werden als Hypothesen gesehen, die zu validieren bzw. zu falsifizieren sind. Erst nachdem sie im Austausch mit den potenziellen Kunden bestätigt wurden und nachhaltige Verkäufe möglich sind, verlässt das Startup seine Suchphase und widmet sich der Umsetzung und Skalierung seines Geschäftsmodells. Der große Vorteil: Fehlannahmen werden erheblich früher erkannt – nämlich zu einem Zeitpunkt, an dem man noch die Gelegenheit hat, Änderungen vorzunehmen. Damit erhöhen sich die Erfolgsaussichten beträchtlich. Für den Praxiseinsatz: Sämtliche Schritte werden in diesem Buch detailliert beschrieben und können anhand der zahlreichen Checklisten nachvollzogen werden. Damit ist das Handbuch ein wertvoller Begleiter und ein umfassendes Nachschlagewerk für Gründerinnen & Gründer. Von deutschen Experten begleitet: Die deutsche Ausgabe des international erfolgreichen Handbuchs entstand mit fachlicher Unterstützung von Prof. Dr. Nils Högsdal und Entrepreneur Daniel Bartel, die auch ein deutsches Vorwort sowie sieben Fallstudien aus dem deutschsprachigen Raum beisteuern.

QFinance

The Ultimate Resource

Author: Various Authors

Publisher: Bloomsbury USA

ISBN: 9781849300001

Category: Business & Economics

Page: 2200

View: 7210

Compiled by more than 300 of the world's leading professionals, visionaries, writers and educators, this is THE first-stop reference resource and knowledge base for finance. QFINANCE covers an extensive range of finance topics with unique insight, authoritative information, practical guidance and thought-provoking widsom. Unmatched for in-depth content, QFINANCE contains more than 2 million words of text, data analysis, critical summaries and bonus online content. Created by Bloomsbury Publishing in association with the Qatar Financial Centre (QFC) Authority, QFINANCE is the expert reference resource for finance professionals, academics, students, journalists and writers. QFINANCE: The Ultimate Resource Special Features: Best Practice and Viewpoint Essays – Finance leaders, experts and educators address how to resolve the most crucial issues and challenges facing business today. Finance Checklists – Step-by-step guides offer problem-solving solutions including hedging interest-rate risk, governance practices, project appraisal, estimating enterprise value and managing credit ratings. Calculations and Ratios – Essential mathematical tools include how to calculate return on investment, return on shareholders’ equity, working capital productivity, EVA, risk-adjusted rate of return, CAPM, etc. Finance Thinkers and Leaders – Illuminating biographies of 50 of the leading figures in modern finance including Joseph De La Vega, Louis Bachelier, Franco Modigliani, Paul Samuelson, and Myron Scholes Finance Library digests –Summaries of more than 130 key works ranging from “Against the Gods” to “Portfolio Theory & Capital Markets” and “The Great Crash”. Country and Sector Profiles – In-depth analysis of 102 countries and 26 sectors providing essential primary research resource for direct or indirect investment. Finance Information Sources – A select list of the best resources for further information on finance and accounting worldwide, both in print and online, including books, journal articles, magazines, internet, and organizations Finance Dictionary – A comprehensive jargon-free, easy-to-use dictionary of more than 9,000 finance and banking terms used globally. Quotations – More than 2,000 business relevant quotations. Free access to QFinance Online Resources (www.qfinance.com): Get daily content updates, podcasts, online events and use our fully searchable database.

Über die Pflicht zum Ungehorsam gegen den Staat

Author: Henry David Thoreau

Publisher: BoD – Books on Demand

ISBN: 384308131X

Category: Political Science

Page: 36

View: 6025

Henry David Thoreau: Über die Pflicht zum Ungehorsam gegen den Staat Originaltitel: »The Resistance to Civil Government«. In der ersten Werkausgabe wurde daraus »Civil Disobedience« und später »On the Duty of Civil Disobedience«. Diese Übersetzung von David Adner steht unter einer Creative Commons Namensnennung Weitergabe unter gleichen Bedingungen 3.0 Deutschland Lizenz. Neuausgabe. Herausgegeben von Karl-Maria Guth. Berlin 2016. Umschlaggestaltung von Thomas Schultz-Overhage unter Verwendung des Bildes: Benjamin D. Maxham, Daguerreotype of Henry David Thoreau, 1856. Gesetzt aus der Minion Pro, 12 pt.

Wills, Trusts, and Estates

Examples and Explanations

Author: Gerry W. Beyer

Publisher: Aspen Publishers Online

ISBN: 0735562407

Category: Law

Page: 677

View: 7820

This popular study guide helps students master the complexities of wills, trusts, and estates through a combination of textual material and well-written, comprehensive examples, explanations, and questions. Examples & Explanations: Wills, Trusts, and Estates, Fourth Edition, provides students with the essential background and review materials they need to practice applying legal concepts to fact patterns. Among the features that make this high-quality study guide popular with both students and instructors: comprehensive coverage -- the text covers intestacy, wills, and trusts, including nonprobate assets, estate administration, wealth transfer taxation (gift tax, estate tax, generation-skipping transfer tax), disability and death planning, and malpractice/professional responsibility a conversational writing style that is clear, accessible, and holds students interest uses the Examples & Explanations format to help students learn in a step-by-step manner and also includes comprehensive questions, with a variety of issues in one fact situation, that are similar to those on law school and bar examinations casebook correlation charts that make it easy to use the study guide with any of the seven most popular casebooks a "learning by doing" approach that provides students with the opportunity to evaluate how well they can apply what they have just learned practical suggestions throughout the text that enhance its pedagogical value and give students an appreciation of the how the concepts apply in the real world samples of will and trust provisions and an extensively annotated model will an overview of general nationwide rules a comprehensive, student-friendly index that allows students to easily find the information they seek tables for quick location of material relevant to the Uniform Probate Code, Uniform Trust Code, and Internal Revenue Code updates available on author's website: www.ProfessorBeyer.com Fine-tuned and updated, the Fourth Edition offers: materials on recent developments, including: transfer of death deeds; self-settled spendthrift trusts; Rule Against Perpetuities reform; federal gift, estate, and generation-skipping transfer tax; Uniform Trust Code; rights of same-sex partners; Medicaid planning; physician-assisted suicide revised examples that reflect the updated content updated casebook correlation tables reflecting new editions of the major casebooks

Power: Die 48 Gesetze der Macht

Kompaktausgabe

Author: Robert Greene

Publisher: Carl Hanser Verlag GmbH Co KG

ISBN: 3446435530

Category: Political Science

Page: 256

View: 1620

Mit über 200.000 verkauften Exemplaren dominierte „Power – Die 48 Gesetze der Macht“ von Robert Greene monatelang die Bestsellerlisten. Nun erscheint der Klassiker als Kompaktausgabe: knapp, prägnant, unterhaltsam. Wer Macht haben will, darf sich nicht zu lange mit moralischen Skrupeln aufhalten. Wer glaubt, dass ihn die Mechanismen der Macht nicht interessieren müssten, kann morgen ihr Opfer sein. Wer behauptet, dass Macht auch auf sanftem Weg erreichbar ist, verkennt die Wirklichkeit. Dieses Buch ist der Machiavelli des 21. Jahrhunderts, aber auch eine historische und literarische Fundgrube voller Überraschungen.

Blink!

Die Macht des Moments

Author: Malcolm Gladwell

Publisher: Campus Verlag

ISBN: 3593405008

Category: Science

Page: 264

View: 7981

Jeder kennt sie: Momente, in denen wir denken, ohne zu denken.Wir nennen sie Intuition oder Bauchgefühl. Aber sie sind viel mehr: Unser Gehirn arbeitet dann auf Hochtouren, um uns die richtigen Entscheidungen zu liefern. Malcolm Gladwell erklärt die Macht dieses Augenblicks und zeigt, wie wir unsere verborgene Intelligenz trainieren und besser nutzen können.

An Introduction to the Legal System of the United States, Fourth Edition

Author: E. Allan Farnsworth

Publisher: Oxford University Press

ISBN: 019974971X

Category: Law

Page: 248

View: 2658

In the updated, fourth edition of this classic text which has been translated into over a dozen languages, constitutional scholar and Columbia Law School professor E. Allan Farnsworth provides a clear explanation of the structure and function of the U.S. legal system in one handy reference. An Introduction to the Legal System of the United States, Fourth Edition is designed to be a general introduction to the structure and function of the legal system of the United States, and is especially useful for those readers who lack familiarity with fundamental establishments and practices. This text also gives the reader a clear understanding of how to research the law, the importance of case law versus statutes, and the difference between private and public law. It illustrates issues that may be confusing or troublesome and provides a solid general overview. It includes a new introduction by Steve Sheppard.