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The Global Investment Returns Yearbook, an authoritative guide to historical long-run returns, launched by UBS Investment Bank Research and UBS Global Wealth Management’s Chief Investment Office. Meer
The Global Investment Returns Yearbook, an authoritative guide to historical long-run returns, launched by UBS Investment Bank Research and UBS Global Wealth Management’s Chief Investment Office. Meer
The World Customs Organization (WCO) Handbook on HS Classification is an essential introduction to the Harmonized Commodity Description and Coding System, also known as the Harmonized System or HS. Meer
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This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board (IASB) as issued at 1 January 2023. Meer
In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. Meer
Testamentary capacity is an increasingly difficult and important area in will preparation. The rise in capacity issues, associated with the increasing aging population and longer life expectancy, has become a fruitful area for dispute and litigation. Meer
The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. Meer
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Meer
This authoritative guide presents in–depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. Meer
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations′ tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Meer
Line–by–line tips and instructions to successfully file Form 1023
IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Meer