How has Russia's political elite struggled to build a federal system of government out of the rubble of the Soviet empire? This ground-breaking book examines the public debates, official documents, and political deals that built Russia's federal house, and analyzes the strength of its troubled foundation.

Federalism, Democratization, and the Rule of Law in Russia

Kahn, Jeffrey

Constitutional Law

Oxford University Press

This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder’s basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation’s passive investment income and built-in gains.

Taxation of S Corporations in a Nutshell (Nutshells)

Business & Money

Kahn, Douglas

Perris, Terrence

Biography & History

West Academic Publishing

This vital new guide offers the fundamental guidance needed to diagnose and successfully treat job stress, layoffs, divorce, and substance abuse in the workplace and provides detailed information on detecting and treating such problems and offers advice on employee assistance programs and options.

Mental Health in the Workplace: A Practical Psychiatric Guide

Health, Fitness & Dieting

Psychology & Counseling

Van Nostrand-Reinhold

Mrs. Shipley's Ghost: The Right to Travel and Terrorist Watchlists

Today, when a single person can turn an airplane into a guided missile, no one objects to rigorous security before flying. But can the state simply declare some people too dangerous to travel, ever and anywhere? Does the Constitution protect a fundamental right to travel? Should the mode of travel (car, plane, or boat) or itinerary (domestic or international) make a constitutional difference? This book explores the legal and policy questions raised by government travel restrictions, from passports and rubber stamps to computerized terrorist watchlists. In tracing the history and scope of U.S. travel regulations, Jeffrey Kahn begins with the fascinating story of Mrs. Ruth Shipley, a federal employee who almost single-handedly controlled access to passports during the Cold War. Kahn questions how far national security policies should go and whether the government should be able to declare some individuals simply too dangerous to travel. An expert on constitutional law, Kahn argues that U.S. citizens’ freedom to leave the country and return is a fundamental right, protected by the Constitution.

University of Michigan Press

Today, when a single person can turn an airplane into a guided missile, no one objects to rigorous security before flying. But can the state simply declare some people too dangerous to travel, ever and anywhere? Does the Constitution protect a fundamental right to travel? Should the mode of travel (car, plane, or boat) or itinerary (domestic or international) make a constitutional difference? This book explores the legal and policy questions raised by government travel restrictions, from passports and rubber stamps to computerized terrorist watchlists. In tracing the history and scope of U.S. travel regulations, Jeffrey Kahn begins with the fascinating story of Mrs. Ruth Shipley, a federal employee who almost single-handedly controlled access to passports during the Cold War. Kahn questions how far national security policies should go and whether the government should be able to declare some individuals simply too dangerous to travel. An expert on constitutional law, Kahn argues that U.S. citizens’ freedom to leave the country and return is a fundamental right, protected by the Constitution.

This textbook is a concise, single-volume work which explains the technical workings, Code, regulatory provisions, administrative interpretations and common law tax rules and principles that apply to individual taxpayers. Numerous illustrations are provided to help the reader understand the application of the tax rules. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.

Federal Income Tax (Coursebook)

Business

Foundation Press

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Principles of Corporate Taxation (Concise Hornbook Series)

Tax Law

This book is designed for students taking a course in federal income tax, or for students in an advanced tax course who seek an explanation of an area in the basic income tax system that they had not learned or had forgotten. The authors provide clear concise explanations of the tax principles that underlie the tax system. For example, the doctrines of anticipatory assignment of income, anticipation of income, realization and nonrecognition are discussed in detail. Other important concepts such as substance versus form, economic substance, and the recission doctrine are explained. While the book does not discuss every statutory provision of the Code, many are examined and explained. For example, the operation of the capital gains provisions, the quasi-capital asset provision of section 1231, the medical expense provision, the nonrecognition provisions of sections 108, 1031 and 1033 are examined in detail. Not only is section 108 examined, but the larger topic of cancellation of indebtedness is discussed. The authors devote significant attention to sections 1031 and 1033 because those provisions are typical of nonrecognition statutes and prepare a student for the complex nonrecognition provisions the student will encounter in an advanced tax course. Depreciation and recapture of depreciation are examined in detail and their underlying principles are described. In addition to textual discussion of statutes and basic tax concepts and principles, the authors have provided a number of illustrations to show how the various provisions of the Code operate. There is discussion of the tax policies that underlie statutory provisions and how the knowledge of those policies can help arrive at a proper construction and application of the statutes. The book incorporates the changes to the Code made by the 2017 Tax Cuts and Jobs Act.

Federal Income Tax: A Guide to the Internal Revenue Code (University Treatise Series)

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder’s basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation’s passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder’s basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, and (9) the taxation of an S corporation’s passive investment income and built-in gains. The discussion of these issues is supplemented by numerous examples.

See the best price to sell, buy, or rent books by Kahn, Jeffrey. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Kahn, Jeffrey

See the best price to sell, buy, or rent books by Kahn, Jeffrey. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Federalism, Democratization, and the Rule of Law in Russia

Taxation of S Corporations in a Nutshell (Nutshells)

Mental Health in the Workplace: A Practical Psychiatric Guide

Mrs. Shipley's Ghost: The Right to Travel and Terrorist Watchlists

Mrs. Shipley's Ghost: The Right to Travel and Terrorist Watchlists

Federal Income Tax (Coursebook)

Principles of Corporate Taxation (Concise Hornbook Series)

Federal Income Tax: A Guide to the Internal Revenue Code (University Treatise Series)

Taxation of S Corporations in a Nutshell (Nutshells)

Taxation of S Corporations in a Nutshell (Nutshells)