United States Code

United States Code

Author: United States

Publisher:

Published: 2013

Total Pages: 1184

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 When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law.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.


Every Airbnb Host's Tax Guide

Every Airbnb Host's Tax Guide

Author: Stephen Fishman

Publisher: Nolo

Published: 2022-01-25

Total Pages: 225

ISBN-13: 1413329357

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All 2.9 million Airbnb hosts in the United State can profit from this book. The first, and still only, one of its kind, it tells hosts everything they need to know about taxes for short-term rentals, including deductions they may take, depreciation, when short-term rentals are tax-free, repairs, and tax reporting for short-term rentals. The new edition covers all the latest tax changes brought about by the Coronavirus legislation passed by Congress. These include new tax breaks that can save hosts thousands in taxes: tax credits for sick leave and family leave for self-employed hosts, employee retention credit, and tax-free treatment of landlord PPP loans Many Airbnb hosts have lost money due to the Coronavirus pandemic. This book explain if, when, and how short-term rental hosts may deduct their losses from other nonrental income.


Charitable Gifts of Noncash Assets

Charitable Gifts of Noncash Assets

Author: Bryan Clontz

Publisher: Createspace Independent Publishing Platform

Published: 2017-01-12

Total Pages: 434

ISBN-13: 9781540441881

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This book is intended for several audiences: 1. Front line advisors: financial, tax and legal advisors who have clients whose assets go well beyond cash and public securities. 2. Nonprofit gift planners: fundraisers in major gifts, planned gifts, and principal gifts whose donors wish to give assets other than cash. 3. Technical experts: Lawyers, accountants, and back office staff at charities and financial institutions charged with determining how an asset may be used for a philanthropic purpose, or determining whether that asset should be accepted as a gift.


Visual Planned Giving (in Color)

Visual Planned Giving (in Color)

Author: Russell James

Publisher:

Published: 2014-03-14

Total Pages: 434

ISBN-13: 9780615986272

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Updated and revised in 2015. Designed for fundraisers or financial advisors seeking to expand their knowledge about charitable gift planning, this introductory book addresses all of the major topics in planned giving law and taxation. Over 1,000 full-color illustrations and images guide the reader through complex concepts in a visual and intuitive way. Distilled from years of teaching Charitable Gift Planning at the graduate and undergraduate level, professor James makes this topic accessible and enjoyable for the busy professional.