Taxation Essentials of LLCs and Partnerships

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.

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

This book examines some of the key policy, financial and managerial aspects of public-private partnerships within the context of the global spread of this form of procurement. The chapters investigate political and institutional issues surrounding PPPs, together with the financial and managerial strategies employed by the private sector. Adopting a cross-disciplinary perspective, the book highlights the often politically sensitive nature of these projects and identifies a need for the private sector to investigate a broad set of parameters which relate to the particular political economy of individual partnerships. Policy, Finance & Management for Public-Private Partnerships covers a range of specific issues, including: partnerships in developing countries; innovation in partnership-based procurement; government and business interaction; institutional and organisational approaches to facilitating partnership; project and corporate financing; risk and value management; market analysis, modelling and forecasting; capital structure decisions and management; investment theory and practice; pricing and cost evaluation; statutory regulations and their financial implications; option pricing; financial monitoring; syndicate funding; new roles for the financial and insurance sectors; institutional and multilateral funding; payment mechanisms; concession period determination; risk analysis and management; whole life value methodology; cost comparators and best value; team building, team work and skill development. Contributions from Australia, Europe, the Far East, South Africa and the United States together present the current thinking and state-of–the-art approaches to public-private partnerships.

Coalitions and Partnerships in Community Health is a step-by-step guide for building durable coalitions to improve community and public health. This important resource provides an in-depth, analytical, and practical approach to building, sustaining, and nurturing these complex organizations. Author Frances Dunn Butterfoss includes all the tools for success in collaborative work from a research and practice-based stance. The book contains useful approaches to the issues, recommendations for action, resources for further study, and examples from actual coalition work. Coalitions and Partnerships in Community Health explores Historical foundations of coalitions and partnerships Principles of collaboration and partnering Benefits and challenges of a coalition approach Coalition frameworks and models Cultivating coalition leadership Roles and responsibilities of coalition staff, leaders, and members Communication, decision-making, and problem-solving methods Vision, mission, and bylaws Effective marketing Planning for sustainability Approaches to assessment Developing strategic and action plans Implementing coalition strategies in the community Media advocacy, strategies, and tips Participatory coalition evaluation

Provides an overview of the rapidly evolving field of genomics with coverage of nucleic acid technologies, proteomics and bioinformatics. It includes chapters on applications in human health, agriculture and comparative genomics and also contains two chapters on the legal and ethical issues of genomics, a topic that is becoming increasingly important as genomics moves out of the laboratory into practical applications.

This revised and updated second edition of the popular and comprehensive guide to the study of gastroenterology The revised second edition of Essentials of Gastroenterology provides a highly practical and concise guide to gastroenterology. The text covers every major disorder likely to be encountered during both GI training and in clinical practice. It also offers a handbook for preparing for Board examinations (e.g., USMLE and Internal Medicine Board examinations) as well as a handy clinical consultation tool. Fully updated to reflect the latest scientific information and practice guidelines, each section of the book covers a specific area of the gastroenterology tract and follows a standard outline: general information, normal physiology, etiology and pathophysiology, clinical presentation, diagnosis, differential diagnosis, complications, prognosis, and treatment. The text provides easy-to-assimilate information on each disorder and includes the key facts, concise, bulleted paragraphs, and a structure that lends itself to accessibility and point-of-care use in a busy clinical setting. In addition, Internal Medicine Board-style multiple choice questions allow users to self-assess their knowledge, a photo gallery provides a great visual element, and clinical cases throughout allow readers to identify with real-life clinical scenarios. Essentials of Gastroenterology is the hands-on guide that: • Covers the whole of gastroenterology in one highly practical volume • Presents updated pedagogic features to help achieve rapid clinical understanding, such as case studies, practice points, key weblinks and potential pitfalls boxes • Includes more than 100 Internal Medicine Board-style multiple choice questions ideal for self-assessment • Contains comparison of major society (BSG, ASG, ACG, UEGF, etc.) guidelines for all main GI conditions Designed for us by gastroenterologists and GI trainees, Essentials of Gastroenterology is therevised and improved edition of the popular manual that is filled with up-to-date information on all the GI disorders. Trainees will learn the essentials of their specialty, as well as providing the seasoned gastroenterologist with a useful refresher tool.

Essentials of Avian Medicine and Surgery is designed as a concise quick reference for the busy practitioner and animal nurse. Eminently practical, this classic avian text is prized for its down-to-earth approach. new contributions from world renowned experts in avian medicine new chapter on the special senses of birds, an understanding of which is crucial when giving advice on avian welfare problems fully up-to-date on the latest diagnostic and imaging techniques avian zoonotics are highlighted in infectious diseases section

Reach for this book whenever a sick or injured tortoise comes into the surgery. Essentials of Tortoise Medicine and Surgery is designed as a concise and practical quick reference for the busy practitioner seeing chelonians as part of their caseload. Covering everything from species identification to common basic surgery for tortoises and freshwater turtles, the emphasis is on the more common and likely diagnoses. The first section of the book gives an overview of the basics of tortoise and semi-aquatic/ aquatic freshwater turtle husbandry and keeping, as well as a guide to general investigation and diagnostic techniques open to clinicians. The second section provides a clinical guide based on clinical signs and differential diagnoses. Based upon the experience of authors who have been practicing with these species for several decades, this book is a useful guide to veterinarians, students, veterinary nurses and technicians new to working with these fascinating creatures. It will also serve as a useful aide memoire to more experienced clinicians.