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xix, 867 pages ; 27 cm.
  • Introduction to private foundations
  • Starting and funding a private foundation
  • Types of private foundations
  • Disqualified persons
  • Self-dealing
  • Mandatory distributions
  • Excess business holdings
  • Jeopardizing investments
  • Taxable expenditures
  • Tax on investment income
  • Unrelated business income
  • Tax compliance and administrative issues
  • Termination of foundation status
  • Charitable giving rules
  • Private foundations and public charities
  • Donor-advised funds
  • Corporate foundations.
Stay updated on the latest tax regulations with this privatefoundation tax manual Knowledge of tax regulations surrounding private foundationsisn't enough if you're an executive of such an organization or aprofessional supporting a tax-exempt foundation. Annual changes toIRS rules and increased scrutiny by regulators mean it's necessaryfor you to keep abreast of myriad changes that come into existenceeach year. From authors Bruce R. Hopkins and Jody Blazek comes thedefinitive guide for those responsible for guiding the financialand tax filing operations of private foundations. The complexity of tax regulations related to private foundationsextends to a level that is out of proportion to the relativelysmall number of such entities. Nonetheless, recent statutoryrequirements that apply solely to private foundations can makeuntangling filing and reporting activities overly burdensomewithout a developed knowledge of the underlying theory andpractice. To navigate this maze of add-on regulations, Hopkins andBlazek provide background knowledge, in-depth explanations ofregulatory changes, and real-world examples to bring as muchsimplicity to the process as possible. * Receive guidance from the 2007 Outstanding Nonprofit LawyerAward recipient * Learn about the details of private foundation taxes fromleading experts in the field * Make use of checklists and sample documents to prepareorganizational filings * Utilize line-by-line instructions for completing exemptionapplications and forms For professionals working closely with private foundations, including accountants, lawyers, and foundation executives, Private Foundations: Tax Law and Compliance, 4th Edition isa welcome resource for keeping your clients or your organization onthe right track.
(source: Nielsen Book Data)9781118532478 20160614
Law Library (Crown)
LAW-1010-01, LAW-1028-01, LAW-1028-01, LAW-354-01
xxi, 392 p. : ill., forms ; 26 cm.
  • Introduction to partnership tax
  • The passthrough system
  • Introduction to partnership accounting
  • Partnership allocations : general rules
  • Partnership allocations : nonrecourse deductions
  • Partnership allocations : special anti-income
  • Shifting rules
  • Sales of partnership interests
  • Property contributions and distributions
  • Recharacterizing partnership contributions
  • Distributions, and sales
  • Compensating partners for services or the use of property
  • Termination of partnership interests and partnerships
  • The partnership anti-abuse regulation.
Law Library (Crown)
xi, 372 p. ; 24 cm.
  • The corporate double tax
  • Forming a corporation
  • The corporation as a taxable entity
  • Cash and property distributions
  • Redemptions
  • Stock dividends
  • Tainted stock
  • Liquidations
  • Taxable acquisitions
  • Reorganizations
  • Combining tax attributes
  • Penalty provisions
  • S corporations.
Law Library (Crown)
v. (loose-leaf) ; 24 cm.
Law Library (Crown)
xxxix, 232 p. ; 26 cm.
Law Library (Crown)
2 v. (loose-leaf) ; 26 cm.
Law Library (Crown)