Tribal Business Structure Handbook

Tribal Business Structure Handbook

Author: Karen J. Atkinson

Publisher:

Published: 2009

Total Pages:

ISBN-13: 9780692057650

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A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.


Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1

Author: Mr.Victor Thuronyi

Publisher: International Monetary Fund

Published: 1996-08-23

Total Pages: 534

ISBN-13: 9781557755872

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Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.


United States Code

United States Code

Author: United States

Publisher:

Published: 2013

Total Pages: 1146

ISBN-13:

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"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.


Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations

Author: KAREN C.. MCNULTY BURKE (JOHN K.)

Publisher: Foundation Press

Published: 2022-10-20

Total Pages: 0

ISBN-13: 9781636593579

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This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.


Earnings and Profits

Earnings and Profits

Author: David Friedel

Publisher:

Published: 2010-01

Total Pages:

ISBN-13: 9781558717404

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"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.


Corporate Restructuring

Corporate Restructuring

Author: Gordon Donaldson

Publisher: Harvard Business Press

Published: 1994

Total Pages: 227

ISBN-13: 9780875843391

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Reviews the business issues of the seventies and eighties, describes actual cases of corporate reorganization, and offers practical advice on managing change


Federal Tax Aspects of Corporate Reorganizations

Federal Tax Aspects of Corporate Reorganizations

Author: Daniel M. Schneider

Publisher: Shepard's/McGraw-Hill

Published: 1988

Total Pages: 834

ISBN-13:

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This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.