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    Int'ŏnetpŏp /

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    Minsa sosongpŏp / c Kang Hyŏn-junğ chŏ.

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    Federal income taxation of partners and partnerships in a nutshell /

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    "This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised seventh edition reflects major tax legislation enacted in 2025 (the '2025 Act'), including choice of entity issues in light of the 21% corporate tax rate and the [section] 199A passthrough deduction"-

    Law, ethics, and the office of the jurist /

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    The genealogy of legal office is pieced together here to rediscover the scope and ambition of a role that has been largely lost to conscious self-reflection. Organized around a concern with the inheritance of juristic traditions, institutions, and forms of life, the contributors to this book take up the question of how a jurist might learn to live, or die, with law. The collection invites readers to reconsider fundamental questions: What responsibilities accompany the jurist's role? How do different traditions conceptualize the ethical obligations of legal interpretation? What happens when established norms face modern challenges? By reconstructing the genealogy of legal office across diverse traditions, the contributors recover aspects of juridical identity that have faded from contemporary awareness.Law, Ethics, and the Office of the Jurist will appeal to legal scholars, practitioners, and students, as well as those in adjacent fields concerned with professional ethics, institutional history, and the evolving relationship between law and society in our complex global landscape

    From a realist point of view /

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    'From A Realist Point of View' combines new essays with revised versions of the most important recent work of preeminent legal realist Brian Leiter. This collection offers a systematic and philosophically ambitious account of legal realism and links it, for the first time, to political realism. Throughout, Leiter engages with various legal traditions (American, Scandinavian, Italian, French) and realist thinkers, from Thucydides to Nietzsche

    The journey to the WIPO treaty on genetic resources and associated traditional knowledge ::policy, process and people /

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    "This book recounts the colourful and eventful journey to the landmark WIPO Treaty on Intellectual Property, Genetic Resources and Associated Traditional Knowledge, from the proposal for a new patent disclosure requirement in 1999 to the adoption of the Treaty 25 years later. Offering a first-person account from his unique position as having been a Director at WIPO and responsible for the negotiations for many years, Wend Wendland analyzes the Treaty and its negotiating history, lifting the curtain on how, against the odds, its adoption by consensus was achieved. The book highlights the key individuals involved in the process and provides detailed insight into the negotiations methodology. It underlines the importance of the changes within the patent system made by the Treaty to combat biopiracy and reflects on the historic influence of developing countries and Indigenous Peoples advocating for decades for these protections for their traditional knowledge and genetic resources, and how this led eventually to the Treaty's adoption. Finally, the book looks ahead to consider the expectations surrounding the coming into force of the Treaty and assesses if and how it will achieve its objectives. Patent office officials, IP negotiators and policymakers, IP counsel, and governmental relations executives will benefit from this book's crucial insights. It is also a unique resource for Indigenous Peoples organizations, as well as the staff of intergovernmental organizations and scholars and students of multilateral negotiations, intellectual property law, environmental law and public international law"-

    Commercial transactions checklists.

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    Government practice ::federal toolkits.

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