Taxation Law Books

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).

This book is loaded with information on motorcycle accidents. It is definitely a must have for any Accident Investigator

This guide covers most of the legal questions that concern parents who employ nannies. Every agency owner should have this book on their desk for reference so they can guide their clients. END

One of the most exhaustive books for the broker or leasing professional. A must for Landlords and Tenants and their representatives. Taught me a lot. Made my first deal a home run.

It was very useful to finally have access to the current Nevis company and trust legislation. There are lots of summaries of the law available, but the full text of the actual statutes has not been generally available until this book. Now a tax planner can make his own decisions as to what is the best structure, and what legal options exist, and then ask a Nevis firm to implement the decision, instead of relying on high-priced advice from local firms, who often don't convey all of the details that a tax planner prefers to read for himself.

This book discusses the radical change in new U.S. Treasury Department regulations and other guidance on withholding taxes on payments to foreign individuals and foreign corporations of interest, dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and similar income (FDAP income).
Bruce's many years of experience in advising clients on international tax planning, especially the use of foreign trusts and complex structures, makes the book a valuable resource to those working in the area. His ability to conceptualize visually most of the salient issues enables him to explain difficult issues in sensible and practical ways.
The relevance of the book on withholding issues is indicated by the fact that in 1998, the most recent data available, annual payments to foreign persons surpassed US$124 billion. They were reported on more than 2.4 million information returns. The amount of tax reported totaled approximately US$2.4 billion.
The book contains a simplified description of the tax and reporting requirements. It emphasizes "real world" situations that would help U.S. and foreign institutions that must deal with the withholding requirements decide how to handle many issues and how to reorganize their business practices. Of course, the new withholding requirements have created diverse problems for customers and clients of many banks and trust companies.
As the book observes, there will be a continuous stream of withholding developments from diverse directions. Therefore, in spite of the constant stream of promises from legislators of tax policy to simplify matters, the withholding tax requirements show how increasingly complex tax law is becoming. In fact, the growing complexity of withholding, the fact that requirements are written in technical tax terms, and the lack of translations for foreign professionals further complicate the ability and cost of compliance.
The lack of plain guidance opens the door to practitioners, such as Mr. Bruce, to develop practical guides. For the next few years at least, until developments make it outdated, this book will prove useful for legal and accounting advisers, private bankers, trust officers, investment advisers, and professors and students. In addition, compliance officers responsible for training the staffs of financial institutions, as they prepare for the first audits, also will benefit from the book.
Bruce Zagaris
Editor
International Enforcement Law Reporter

Few understand ERISA and non-qualified deferred compensation plans as well as Attorney McNeil. Even fewer, could explain the concepts as clearly as he can. This is one of several very will written books by Attorney McNeil.