Taxation Law Books

+
Anyone who has had the good fortune to study under Professor Smith at McGill University's Faculty of Law will instantly recognize his extraordinary intelligence, tempered by a good dose of common sense. His gifts are evident in this book, which has been cited by the House of Lords (the highest appellate court in the United Kingdom). The author wrote it while doing post-graduate studies at Oxford. The prose is lucid, the argument clear, and the citations concise. Of equal importance, the author displays his mastery of the subject by discussing trends in several jurisdictions (the UK, the US, and the Commonwealth). The comparative approach is a halmark of McGill Law. That flexibility has proved enormously important in my career. This book is an important reference in my tax practice. The law of tracing comes in handy when the government seeks to recover deficiencies that some clever taxpayer may have stashed away in some far-flung jurisdiction. Tracing is a remedy for money laundering, a topic of growing importance these days (and not just for tax reasons). I know the price is a little on the expensive side, even for a law book. Buy it anyways. Even if tracing isn't part of your day-to-day practice, you'll gain by seeing one of the most powerful legal minds at work.

This met my needs exactly - an excellent description of the legal aspects of business financing for a non-attorney. It is written at the right level - not as detailed as if it were for attorneys and not too simple. It hits the target market of the experienced business professional who needs advice in this specialized area. Armed with the content of this book, I was able to save $$ by not having expensive investment attorneys explain the basics to me. I was at first put off by the price, but it is definitely worth it. While much of this information is available on the Internet, this book organizes and explains it so I spent less time finding out what I needed to know.

Excellent bottom of the line book. First textbook I've read front to back. It really does a great job of simplifying legal jargon. I might be a little bias as law school is my dream.

I was impressed with the complete coverage of the new IRS regulations packed into this book. It could easily be used as a complete retirement preparation handbook or plan re-evaluation guide. It is filled with effective estate planning strategy that is direct and easy to follow. The 25 page workbook at the end of the book answers a lot of questions you may have about your plan. It will pin-down and solve problems in any advanced plan. If you have a desire to know what your estate plan is really achieving, get this book!

This book has a beauty in its chapter 39: A Philosophy of Law Firm Management.

A great book for anyone interested in U.S. mass communication law, covering topics such as First Amendment guarantees, libel and slander in mass communication, privacy, obscenity, freedom of the press, commercial speech and FCC regulation of mass media, explained through U.S. Supreme Court decisions (v.g., New York Times Co. v. Sullivan, Miller v. California, New York Times Co. v. United States). Specially interesting is the discussion about content restraint of motion pictures (chapter IV) and TV (chapter XI), the latter an issue back on newspapers after a recent Supreme Court decision (United States v. Playboy Entertainment Group, Inc.).

This is a big, beautiful, lavishly illustrated love tribute to the whale species. About half the pages are for Williams' grand, celebratory poem--a poem of beauty and stark fact-- about whales, that includes history, biology, all the ways whales have enriched our society, both living and as a product, the tragic aspects regarding the thoughtless, non-sacred killing of the great beasts and details of hunting and processing, etc. Indeed, Williams' epic seems to include all aspects of the culture of the whale. The second half of the book contains hundreds of fascinating quotes about whales, culled from nearly every epoch of written human history, and serves the reader as a virtual encyclopedia about whales. The book is illustrated throughout with fine photographs, including beautiful full color photos of whales alive and well in their natural habitat, to photos depicting the myriad ways humans have exploited and profited from the whale. This is a good book, a song celebrating the sacredness of whales and lamenting our human society that has for the most part taken them for granted. This book is both a prayer and a textbook, celebrating whales with compassion and passion, and educating about whales with fascinating facts, history and photos. It is a work of art, both simple and grand.

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg and Jack S. Levin as you plan, develop, and execute your strategy.

In this combination of CD-ROM and Print, these expert practitioners offer you:

Solutions to real-life M&A problems as they arise in negotiations
Step-by-step analysis of typical and non-typical transactional permutations
Checklists, flow charts, and other at-a-glance practice materials.

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model agreement that gives you:
A complete document structured to embody your client's interest
Clauses addressing a wide variety of specific situations
Specific language for even the smallest variations you're likely to encounter

Each model agreement is introduced and extensively annotated with detailed legal and tax analysis.

And now, with just a keystroke or mouse click, you can jump to the next answer to any M&A question! The entire text of Ginsburg and Levin is here - plus it's linked electronically to cases, the Internal Revenue Code, Treasury Regulations, and Revenue Rulings.
Table of Contents

Volume 1
Introduction
Taxable Purchase of T's Stock and Taxable Reverse Subsidiary Merger
Taxable Purchase of T's Assets and Taxable Forward Merger
Taxable Acquisitions: Acquisition Expenses, Allocation of Stepped-Up Basis, Amortization of Intangibles, Covenants Not to Compete, Etc.
Unwanted Assets

Volume 2
Basic Principles of Tax-Free Reorganizations
Reorganizations Under 'Soley For Voting Stock' Rule
Reorganizations Not Under "Soley For Voting Stock" Rule
Acquisitions and Dispositions Using Code 351
Tax-Free Spin-Offs
Special Considerations in Taxable and Tax-Free Acquisitions Involving S Corporation

Volume 3
Net Operating Losses, Net Capital Losses and Excess Credits in Taxable and Tax-Free Acquisitions
Tax Aspects of Financing LBOs - Debt and Preferred Stock
Tax Aspects of Structuring LBOs
Management Compensation
Evolving Acquisition Techniques Using Partnership or LLC
Corporate and Securities Law, Accounting, Fraudulent Conveyance, Antitrust Reporting, and Other Non-Tax Considerations in Taxable and Tax-Free Acquisitions

Volume 4
Introduction to Sample Acquisition Agreements
P's Purchase of T's Stock for Cash and Notes
P's Purchase of All T's Assets for Cash and Notes
P's Purchase of T's Divisional Business for Cash and Notes
Reverse Subsidiary Merger of P's Transitory Subsidiary into T for Cash and Notes
Tax-Free Merger of T into P for P Stock

This book is packed with valuable information on Mexico's financial, energy, and labor sectors. It's very useful for anyone with responsibility for managing company operations in Mexico. In particular, its coverage of corporate structuring, foreign investment, free trade, private equity investment, and taxation is unrivaled.

The book is also well-organized and well-written, making it easy to find the information you need.

Each year, with each new edition, this tax guide becomes more helpful. It's an excellent reference guide for most any tax question that you might have. It's written clearly and is easily understandable (and it is even humorous).