Practical Guide to Partnerships and LLCs (3rd Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.
This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.
Are you ready to master the advanced concepts of partnership taxation? Provide your clients with valuable advice and tax planning strategies and gain a working knowledge of the Internal Revenue Code's sophisticated partnership tax rules and regulations. This book takes a deep dive into the complexities of partnership tax law. It includes step-by-step examples to help guide you through the complicated world of advanced partnership and LLC tax law. Some of the many concepts covered in this course include special allocations, liquidating and non-liquidation distributions, property basis calculations under various scenarios, and sales of a partnership interest.
In-depth coverage of the complex issues involving partnerships and LLCs, including characterization, taxation, funding, distribution and tax treatment. Covers the fundamentals of partnership basis adjustments, transfers and sales with losses, and expensing. Includes numerous examples, charts, 1065 Form and Schedules.
This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.
Practical Guide to Partnerships and LLCs (3rd Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.
Are you ready to master the advanced concepts of partnership taxation? Provide your clients with valuable advice and tax planning strategies and gain a working knowledge of the Internal Revenue Code's sophisticated partnership tax rules and regulations. This book takes a deep dive into the complexities of partnership tax law. It includes step-by-step examples to help guide you through the complicated world of advanced partnership and LLC tax law. Some of the many concepts covered in this course include special allocations, liquidating and non-liquidation distributions, property basis calculations under various scenarios, and sales of a partnership interest.
Community policing is a philosophy and organizational strategy that expands the traditional police mandate of fighting crime to include forming partnerships with citizenry that endorse mutual support and participation. The first textbook of its kind, Community Policing: A Contemporary Perspective delineates this progressive approach, combining the accrued wisdom and experience of its established authors with the latest research based insights to help students apply what is on the page to the world beyond. ’Spotlight on Community Policing Practice’ sections feature real-life community policing programs in various cities, and problem-solving case studies cover special topics. The text has been revised throughout to include the most current developments in the field such as how the current climate of suspicion associated with terrorism threats affects the trust so necessary for community policing, and how the newest technologies can be harnessed to facilitate police interactions with citizens. Additionally, the book now explores the fragmentation of authority and emphasizes the importance of partnerships among the numerous law enforcement agencies, government agencies, and private social service agencies. * Each chapter contains learning objectives, key terms, and discussion questions that encourage comprehension * Video and Internet links provide additional coverage of topics discussed throughout the text. * Includes a 'Ten Principles of Community Policing' addendum
Gideon Morris, for whom the town is named, was granted a tract of land by North Carolina in 1787. The settlement flourished because important early travel routes intersected here, and in 1855 Morristown was officially incorporated. The city's continued growth coincided with the coming of the railroad to east Tennessee. Over the next 50 years, Morristown blossomed into a retail center for surrounding communities. Influences of war heroes, entrepreneurs, musicians, early aviators, and other big-time personalities have stemmed from the town's humble beginnings. Civil War battles such as the Battle of Morristown and Gilliam's Stampede were fought here. In the 1940s, during the height of World War II, the Tennessee Valley Authority created Cherokee Reservoir in order to help meet its emergency energy demands. Today, the downtown SkyMart system is world famous for its unique design of second-level sidewalks.
Travelers can drink in all the atmosphere, history, and beer that Munich has to offer with this updated guide to the best watering holes in the beer-drinking capital of the world. More than 70 of Munich's best beer gardens, beer halls, pubs, and late-night hot spots are listed in detail. The colorful histories behind them are included, along with detailed maps and instructions on how to find each place. Information on Oktoberfest and other beer festivals make this guide as practical as it is entertaining. This revised edition pays for itself three times over with the enclosed beer coupons from some of Munich's most prized beer gardens. From Am Hopfengarten to Zur Schwaige, this guide's wisdom will make any trip to the Beer City a truly unforgettable travel experience.
The perfect book for everyone cheering from the couch during the Tokyo Olympics Larry Olmsted’s writing and research have been called “eye-opening” (People), “impressive” (Publishers Weekly, starred review), and “enlightening” (Kirkus Reviews). Now, the New York Times and Washington Post bestselling author turns his expertise to a subject that has never been fully explored, delivering a highly entertaining game changer that uses brand-new research to show us why being a sports fan is good for us individually and is a force for positive change in society. Fans is a passionate reminder of how games, teams, and the communities dedicated to them are vital to our lives. Citing fascinating new studies on sports fandom, Larry Olmsted makes the case that the more you identify with a sports team, the better your social, psychological, and physical health is; the more meaningful your relationships are; and the more connected and happier you are. Fans maintain better cognitive processing as their gray matter ages; they have better language skills; and college students who follow sports have higher GPAs, better graduation rates, and higher incomes after graduating. And there’s more: On a societal level, sports help us heal after tragedies, providing community and hope when we need it most. Fans is the perfect gift for anyone who loves sports or anyone who loves someone who loves sports. “Olmsted opens a window into a psychologically compelling world of passion and purpose.” —Harvey Araton, author of Our Last Season: A Writer, a Fan, a Friendship
An essential work for rock fans and scholars, Before Elvis: The Prehistory of Rock 'n' Roll surveys the origins of rock 'n' roll from the minstrel era to the emergence of Bill Haley and Elvis Presley. Unlike other histories of rock, Before Elvis offers a far broader and deeper analysis of the influences on rock music. Dispelling common misconceptions, it examines rock's origins in hokum songs and big-band boogies as well as Delta blues, detailing the embrace by white artists of African-American styles long before rock 'n' roll appeared. This unique study ranges far and wide, highlighting not only the contributions of obscure but key precursors like Hardrock Gunter and Sam Theard but also the influence of celebrity performers like Gene Autry and Ella Fitzgerald. Too often, rock historians treat the genesis of rock 'n' roll as a bolt from the blue, an overnight revolution provoked by the bland pop music that immediately preceded it and created through the white appropriation of music till then played only by and for black audiences. In Before Elvis, Birnbaum daringly argues a more complicated history of rock's evolution from a heady mix of ragtime, boogie-woogie, swing, country music, mainstream pop, and rhythm-and-blues--a melange that influenced one another along the way, from the absorption of blues and boogies into jazz and pop to the integration of country and Caribbean music into rhythm-and-blues. Written in an easy style, Before Elvis presents a bold argument about rock's origins and required reading for fans and scholars of rock 'n' roll history.
The publication of Manch in 1880 marked the beginning of Mary Edwards Bryan's rise to prominence as one of nineteenth-century America's best-known writers of mass-market fiction. At a time when women were discouraged from having jobs of their own, she made a name for herself as a thoughtful--and well-paid--editor. Despite her cultivated image as editor of Fashion Bazar and Sunny South, Bryan's early life was fraught with obstacles. In this finely crafted literary biography, Canter Brown Jr. and Larry Eugene Rivers examine Bryan's formative years in Florida, Georgia, and Louisiana, pairing historical insights with selections of her best writing to illustrate how the obstacles she overcame shaped what she wrote. She grew up on a frontier plantation and later lived through the upheavals of secession and war, disruptive affairs with authors and politicians, the tensions of emancipation, and pervading post-war economic disorder. Despite the oppressive men in her life--her abusive father and husband--as well as unabashed limitations regarding the role of women, Bryan ultimately achieved extraordinary literary accomplishments in New York and Atlanta. A story of celebrity amid scandal, success amid disaster, ambition amid despair, this book reintroduces to the world a courageous and creative talent who yearned to express herself while navigating the restrictive morals and conventions of Victorian society.
Rivers' biography of Page is an important addition, and corrective, to our understanding of black spirituality and religion, political organizing, and civic engagement.
The year 1966 marked the birth of the National Football League as we know it, when owners in the NFL and the upstart American Football League agreed to an unprecedented merger, to take place at the start of the 1970 season. They also agreed to play, beginning at the end of the ’66 season, a game between each league’s champion—a game that came to be called The Super Bowl. The Birth of the New NFLtells the story of that historic season, leading to the game between the Green Bay Packers and the Kansas City Chiefs. It also tells the off-the-field story, the one between warring owners and cities—a story often more brutal than the one on the field. Larry Felser has interviewed the leading men of the day, from Al Davis and Jack Kemp, to Wellington Mara, Art Modell, Lamar Hunt, Gene Upshaw, Dan Rooney, and many others. He presents the struggles of top teams for the chance to represent their respective leagues in the biggest game ever, while also offering a behind-closed-doors view of the wheeling and dealing it took to reach the agreement.
Presents a complete reference guide to American political parties and elections, including an A-Z listing of presidential elections with terms, people and events involved in the process.
Based on extensive research on the features that make children's books appealing and appropriate, this valuable teacher resource offers guidance on selecting books, strategies for specific grade levels, suggestions for extension, and tips for assessment. This teacher-friendly book is organized around the major genres -- traditional literature, picture books, nonfiction, poetry, and multicultural texts -- that will inspire young readers. Throughout the book, teachers will find suggestions for using literature to implement shared reading, reading aloud, and response strategies with emergent, developing, and independent readers.
Showing how to weave assessment into all phases of therapy, this indispensable text and practitioner guide is reader friendly, straightforward, and practical. Specific strategies are provided for evaluating a wide range of clinical issues and concerns with adults, children and adolescents, families, and couples. The authors demonstrate ways to use interviewing and other techniques to understand both individual and relationship functioning, develop sound treatment plans, and monitor progress. Handy mnemonics help beginning family therapists remember what to include in assessments, and numerous case examples illustrate what the assessment principles look like in action with diverse clients. See also the authors' Essential Skills in Family Therapy, Third Edition: From the First Interview to Termination, which addresses all aspects of real-world clinical practice, and Clinician's Guide to Research Methods in Family Therapy.
The workshop "Groups and Computations" took place at the Center for Discrete Mathematics and Theoretical Computer Science (DIMACS) at Rutgers University in June 1995. This and an earlier workshop held in October 1991 was aimed at merging theory and practice within the broad area of computation with groups. The primary goal of the previous workshop was to foster a dialogue between researchers studying the computational complexity of group algorithms and those engaged in the development of practical software. It was expected that this would lead to a deeper understanding of the mathematical issues underlying group computation and that this understanding would lead, in turn, to faster algorithms. Comments and subsequent work indicated that this goal had been achieved beyond expectations. The second workshop was designed to reinforce the progress in these directions. The scientific program consisted of invited lectures and research announcements, as well as informal discussions and software demonstrations. The eight extended talks discussed randomization, permutation groups, matrix groups, software systems, fast Fourier transforms and their applications to signal processing and data analysis, computations with finitely presented groups, and implementation and complexity questions. As in the previous workshop, speakers ranged from established researchers to graduate students.
Seventy-five years ago, the Hollywood blacklist ruined lives, stifled creativity, and sent waves of proscription and censorship throughout United States culture. When the Hollywood Ten refused to answer the questions of the House Committee on Un-American Activities about their membership in the Communist Party, they were sentenced to prison, the five who were under contract were fired by their studios, and all were blacklisted from reemployment until they "purged themselves of their communist taint." By the 1950s, this blacklist publicly stigmatized nearly three hundred other Americans in the entertainment industry who invoked the First and Fifth Amendments in their refusal to apologize for their Communist ties or provide the names of other members. Dozens of others were graylisted as the result of rumors. The Hollywood Motion Picture Blacklist: Seventy-Five Years Later offers new insights on the origins of the blacklist, the characteristics of those blacklisted, and the probability of future proscriptions of the blacklist type. Author Larry Ceplair draws on previously published work while introducing new material to vigorously recount the events that took place between the US government, Hollywood unions, and motion picture studios. Ceplair thoroughly examines the role of Jewish identity in many anti-communist efforts—a concept that has never been fully examined by scholars—and analyzes the actions of subpoenaed witnesses who were forced to choose between cooperating with the House Committee or joining the blacklist. This fascinating book is an illuminating examination of a dark period in American history and the fragility of our rights to free speech and due process.
Modular forms and Jacobi forms play a central role in many areas of mathematics. Over the last 10–15 years, this theory has been extended to certain non-holomorphic functions, the so-called “harmonic Maass forms”. The first glimpses of this theory appeared in Ramanujan's enigmatic last letter to G. H. Hardy written from his deathbed. Ramanujan discovered functions he called “mock theta functions” which over eighty years later were recognized as pieces of harmonic Maass forms. This book contains the essential features of the theory of harmonic Maass forms and mock modular forms, together with a wide variety of applications to algebraic number theory, combinatorics, elliptic curves, mathematical physics, quantum modular forms, and representation theory.
The twenty-six articles in this edited volume provide perspective on the interrelated issues surrounding the use of drugs in society. Although drugs have long been a social problem, the importance of the issue—and the involvement of the criminal justice system—have varied across time. Public concern has typically centered on illegal drugs, but the drug issue today is even more complex given the impact of prescription drugs. Exaggeration has been a constant theme in the history of public policy on drugs, usually playing on public fear to demonize specific drugs and users. Some drugs are more dangerous than others. The variations in effects impact enforcement, prevention, and treatment. If we are going to criminalize drugs and drug usage, policies and penalties should be based on the relative dangerousness of a drug or class of drugs. Policies can reduce harm, create harm, or both. Our current drug policies attempt to reduce harm through law enforcement. We arrest anyone involved in drug activities under the premise of protecting society. These same policies, however, result in the incarceration of large numbers of people; they are expensive; they overburden the criminal justice system; and they have lasting consequences for those caught up in the drug war no matter how minor their offenses. Drug policies should be weighed carefully, implementing those that result in the least amount of harm to society. The editors have collected timely articles that provide perspective and a foundation for an informed approach to addressing problems associated with drug use.
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