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Understanding Taxation of Business Entities, Second Edition
No full textUnderstanding Taxation of Business Entities, from the Understanding Series, is now in its second edition. This book is designed primarily for use by law students taking a course on the taxation of business entities, or separate courses on partnership taxation and corporate taxation. It can be used as a supplemental text. But now it includes both a problem set and a teacher s manual, so it can be used as the main text for any of the three courses.
The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation. Each chapter contains a basic overview and a detailed discussion; this allows for an understanding of the big picture before diving into the details, and the basic overview alone may be sufficient for some introductory topics in taxation courses. For each type of business tax entity, the book covers its life cycle formation, operations, and liquidation along with reorganizations and divisions. The book is full of descriptions and analyses of the relevant Internal Revenue Code and Treasury Regulations provisions, summaries of leading cases and IRS rulings, and plenty of examples that apply the law to hypothetical situations.
Understanding Taxation of Business Entities is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of a business entity tax topic, beginning lawyers who intend to specialize in partnership and corporate taxation or are working on an LL.M. in taxation, and experienced lawyers who wish to expand their practices into business entity taxation. The book would be similarly useful to accountants who are pursuing a master of science in taxation, as well as accountants practicing in the area of business entity taxation.https://scholarworks.law.ubalt.edu/fac_books/1114/thumbnail.jp
A Positive First Step, But Maryland’s New “Evidence of Other Sexually Assaultive Behavior” Statute Does Not Go Far Enough: Why Maryland Should Allow Relevant Evidence of a Defendant’s Sexually Assaultive Behavior to be Admissible in Court in All Sex Crimes Cases – Similar to the Federal Rules of Evidence 413 and 414
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The Properties of Integration: Mixed-Income Housing as Discrimination Management
Get PDFMixed-income housing is an increasingly popular approach to providing affordable housing. The technique largely went unnoticed until developers of mixed-income housing constructed buildings containing separate entrances for rich and poor residents. The ensuing “poor door” controversy illustrated that mixed-income housing, as both a method of affordable housing production and an integration strategy, is in unacknowledged tension with itself. This Article argues that, mixedincome housing is implemented as a surreptitious form of racial and economic integration that accommodates and replicates prevailing race and class assumptions detrimental to the needs and interests of low to moderate-income individuals in need of housing. The mixed-income housing strategy, at its heart, serves as a form of discrimination management—a way to work around the race and class discriminatory impulses of residents within a development and within a particular jurisdiction. The paper recommends ways in which to think more critically about this important question of community design in ways that account more honestly for the limits and possibilities of how we may choose to use affordable housing for race and class integration
An Examination of the Lethality Assessment Program (LAP): Perspectives on Implementation, HelpSeeking, and Victim Empowerment
Get PDFThe Lethality Assessment Program (LAP) aims to empower law enforcement officers to screen victims of domestic violence for potential lethality and connect them to service providers. This research surveyed domestic violence victims seeking legal services (n = 141) to assess whether LAP receipt is associated with greater rates of self-protective measures, service use, or empowerment, and to examine victims’ perspectives on the LAP process. Findings indicate no relationship between receipt of the LAP and use of self-protective measures or victim empowerment, mixed evidence between receipt of the LAP and service utilization, and room for improvement regarding how law enforcement officers explain the LAP to victims. Implications are discussed
