Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Karen C. Burke"'
Autor:
Karen C. Burke
Publikováno v:
Florida Tax Review. 3
The rise of new forms of limited liability business entities, coupled with changes in the federal tax rules for classifying such entities, has precipitated an influx of businesses that are treated as partnerships for federal tax purposes. Some commen
Autor:
Karen C. Burke, Grayson M.P. McCouch
Publikováno v:
Florida Tax Review. 4
These two volumes offer an interdisciplinary perspective on major issues which lie at the heart of the current debate over social security reform. Each volume contains a series of papers from a broad range of contributors, including economists, actua
Autor:
Karen C. Burke, Grayson M.P. McCouch
Publikováno v:
Florida Tax Review. 6
Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships
Autor:
Karen C. Burke
Publikováno v:
Florida Tax Review. 8
Notice 2006-14 invites comments concerning proposals to simplify and rationalize the treatment of disproportionate distributions that rearrange the partners’ shares of unrealized appreciation in ordinary income and capital gain assets (“hot asset
Autor:
Karen C. Burke
Publikováno v:
SSRN Electronic Journal.
In 2017, Congress drastically reduced the corporate tax rate and provided an unprecedented deduction under section 199A for qualifying passthrough business income. Although purportedly necessary to maintain tax parity between income earned in corpora
Autor:
Karen C. Burke
This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It inc
Autor:
Karen C. Burke
Publikováno v:
Florida Tax Review. 21
Section 1411 imposes a 3.8% surtax on investment income of high earners that mirrors Medicare taxes on earned income. The enactment of the net investment income tax highlights gaps in the employment tax rules for passthrough entities—particularly l
Autor:
Karen C. Burke
Publikováno v:
SSRN Electronic Journal.
Long-awaited proposed regulations would revise the operation of section 751(b) to reflect modern concepts of partnership taxation. The Treasury should be commended for exercising its regulatory authority to thoroughly overhaul the section 751(b) regu
Autor:
George K. Yin, Karen C. Burke
Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Ka
Autor:
George K. Yin, Karen C. Burke
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn