This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ++++ The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to ensure edition identification: ++++ Die Tarifreform Von 1879 Wilhelm Oechelhaeuser J. Springer, 1880 Law; Commercial; International Trade; Business & Economics / Commercial Policy; Law / Commercial / International Trade; Political Science / International Relations / Trade & Tariffs; Tariff

gesellschaften mit einem Umfang von 29 340 Meilen (= 47 237 km) und einem Anlagekapital von 1781313 000 Dollars, d. h. tiber 7 Milliarden Mark in Vermogensverfall gerathen und in die Hande von Massenverwaltern gekommen. Darunter befinden sich einige der grossten Bahnen der Vereinigten Staaten, die zum Theil seit Jahr- zehnten in ihrem Wirthschafts- und Verkehrsleben eine hervor- ragende Stellung einnehmen, so die Philadelphia and Reading (3944 Meilen einschl. der gepachteten Linien), die New-York Lake Erie und Western (1948 Meilen), die Northern Pacific Eisenbahn (4438 Meilen) die Union Pacific (7573 Meilen), die Atchison Topeca und Santa Fe-Eisenbahn (4882 Meilen), die San Luis und San Francisco Eisenbahn (1328 Meilen). Das Zwangsverwaltungsver- fahren ist bei keiner dieser Bahnen bis jetzt zu Ende gefiihrt, ja der Zeitpunkt einer Beendigung lasst sich noch nicht annahernd itberblicken, so trostlos, so verworren sind die Verhaltnisse. -- Derartige Zahlungseinstellungen sind zwar eine sozusagen regel- massige Erscheinung in den Vereinigten Staaten, wahrend sie in andern zivilisirten Landern zu den Seltenheiten gehoren, niemals aber sind sie bisher in solcher Massenhaftigkeit vorgekommen, wie im Jahre 1893. Das zeigt die folgende Tabelle tiber die in den Jahren 1884 bis 1894 eingeleiteten Zwangsverwaltungen: ----- --------- --- Anlagekapital Anzahl Lange der (Aktien und Jahr der Bahnen Obligationen) Bahnen (engl.

The Implications of Capital Gains Tax Rate Preferences explores key aspects of one of the more controversial questions in tax policy what is the appropriate way to tax capital gains? The book examines whether the 50% Capital Gains Tax (CGT) discount for personal taxpayers in Australia has been successful in achieving its original objective of revenue neutrality. The Implications of Capital Gains Tax Rate Preferences presents policy options and recommendations that are informed by in-depth interviews with CGT experts in Australia, Canada, and the United States, as well as by a quantitative study estimating the capital gains realisations response for personal taxpayers in Australia. It is proposed in the book that the CGT regime for personal taxpayers in Australia would be improved by taxing net capital gains at normal marginal tax rates, and by the introduction of an annual exempt amount for net capital gains. The Implications of Capital Gains Tax Rate Preferences is the eighth volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.