Fundamentals of Federal Income Taxation

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 4318

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

Problems in the fundamentals of federal income taxation

Author: Norton L. Steuben,William J. Turnier

Publisher: Foundation Pr

ISBN: N.A

Category: Business & Economics

Page: 337

View: 5554

The casebook provides detailed information on federal income taxation. It includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

A Path Forward for NAFTA

Author: C. Fred Bergsten,Monica de Bolle

Publisher: Peterson Institute for International Economics

ISBN: 0881327301

Category: Business & Economics

Page: N.A

View: 9480

The North American Free Trade Agreement (NAFTA) ranks at the top of anyone’s list of the most controversial trade deals of all time. Reviled by critics as unfair and as a job destroyer, praised by its defenders as having a documented record of success in spurring economic growth, NAFTA reduced tariff barriers to zero for the United States, Mexico, and Canada and led to a tripling of trade among these three countries over the last 23 years. The Peterson Institute for International Economics (PIIE) has abundantly detailed the many gains and acknowledged costs of NAFTA in numerous publications. Now that President Donald Trump has launched a renegotiation of NAFTA—having at least for the moment abandoned his 2016 campaign pledge to cancel the pact outright—the fundamental question is: Can such a renegotiation produce a positive result? A broad range of experts who have contributed to this PIIE Briefing say “yes.” The new negotiations can succeed only if they focus on how the agreement can be updated and upgraded, however. NAFTA can be modernized only if President Trump’s zero-sum “America First” agenda is replaced by one that seeks to benefit all three countries and improve their competitiveness in an increasingly competitive global economy. Prioritizing American interests is of course essential in any US trade negotiation. But an obsessive concern about bilateral trade balances and narrow special interests in the United States, as opposed to broader national and regional interests, would not only deadlock the negotiations but also likely lead to inferior outcomes for all three countries, or even a breakdown in the talks and an abrogation of the agreement. And walking away from NAFTA altogether would be disastrous for consumers, producers, and retailers in the United States. As argued in several chapters of this Briefing, abandoning NAFTA would degrade regional competitiveness and terminate jobs across North America, undoing the integration achieved since the agreement’s inception.

Das Kapital im 21. Jahrhundert

Author: Thomas Piketty

Publisher: C.H.Beck

ISBN: 3406671322

Category: Business & Economics

Page: 816

View: 9407

Wie entstehen die Akkumulation und die Distribution von Kapital? Welche Dynamiken sind dafür maßgeblich? Fragen der langfristigen Evolution von Ungleichheit, der Konzentration von Wohlstand in wenigen Händen und nach den Chancen für ökonomisches Wachstum bilden den Kern der Politischen Ökonomie. Aber befriedigende Antworten darauf gab es bislang kaum, weil aussagekräftige Daten und eine überzeugende Theorie fehlten. In Das Kapital im 21. Jahrhundert analysiert Thomas Piketty ein beeindruckendes Datenmaterial aus 20 Ländern, zurückgehend bis ins 18. Jahrhundert, um auf dieser Basis die entscheidenden ökonomischen und sozialen Abläufe freizulegen. Seine Ergebnisse stellen die Debatte auf eine neue Grundlage und definieren zugleich die Agenda für das künftige Nachdenken über Wohlstand und Ungleichheit. Piketty zeigt uns, dass das ökonomische Wachstum in der Moderne und die Verbreitung des Wissens es uns ermöglicht haben, den Ungleichheiten in jenem apokalyptischen Ausmaß zu entgehen, das Karl Marx prophezeit hatte. Aber wir haben die Strukturen von Kapital und Ungleichheit andererseits nicht so tiefgreifend modifiziert, wie es in den prosperierenden Jahrzehnten nach dem Zweiten Weltkrieg den Anschein hatte. Der wichtigste Treiber der Ungleichheit – nämlich die Tendenz von Kapitalgewinnen, die Wachstumsrate zu übertreffen – droht heute extreme Ungleichheiten hervorzubringen, die am Ende auch den sozialen Frieden gefährden und unsere demokratischen Werte in Frage stellen. Doch ökonomische Trends sind keine Gottesurteile. Politisches Handeln hat gefährliche Ungleichheiten in der Vergangenheit korrigiert, so Piketty, und kann das auch wieder tun.

Law Books in Print

Books in English Published Throughout the World and in Print Through 1986. Author/Title O-Z.. 3

Author: Nicholas Triffin

Publisher: N.A

ISBN: 9780878020287

Category: Law

Page: 493

View: 9779


Alles, was Sie über das Musikbusiness wissen müssen

erfolgreich verhandeln, Verträge gestalten, Auftritte organisieren, Finanzen managen

Author: Donald S. Passman,Wolfram Herrmann

Publisher: N.A

ISBN: 9783791029870

Category:

Page: 467

View: 2387

Wer eine Karriere im Musikgeschäft anstrebt, kommt an diesem Buch nicht vorbei! Ob bei der Planung eines Auftritts, bei Vertragsverhandlungen oder der Verwaltung der Finanzen - im Musikbusiness lauern viele rechtliche und finanzielle Fallen. Branchen-Kenner Wolfram Herrmann hat den US-Bestseller des Staranwalts Donald S. Passman auf die Musik-Szene in Deutschland, Österreich und der Schweiz übertragen. In diesem Ratgeber enthüllen die beiden Experten ihr umfangreiches Insiderwissen - fundiert und eingängig. "Hätte ich dieses Buch bereits zu Beginn meiner Karriere gehabt, wäre ich heute zehn Mal reicher und hätte ein Vermögen an Anwaltsgebühren gespart." Ed Bicknell, Manager der 'Dire Straits'