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Academic Journals
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From:The CPA Journal (Vol. 67, Issue 9) Peer-ReviewedCPAs who recommend limited partnerships (LPs) as an option for direct investment should be well-informed about this entity to avoid risks. Although LPs are marketed by brokers as involving only minimal risk, partnership...
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From:Architecture (Vol. 85, Issue 4)Design partnerships, like their counterparts in law and accounting, expose their partners to unlimited personal liability for malpractice claims. In recent years, many partnerships have converted into professional...
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From:The CPA Journal (Vol. 72, Issue 10) Peer-ReviewedAll states now permit the formation of limited liability companies (LLC) or limited liability partnerships (LLP), which have replaced general partnerships as the entities of choice. Many assume that the taxation of...
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From:The CPA Journal (Vol. 68, Issue 8) Peer-ReviewedOne of the first and most important issues facing those who are about to start a business is determining which ownership form to choose. For Federal income taxation purposes, business organizations can be grouped into...
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From:Journal of Accountancy (Vol. 184, Issue 1)The market for limited partnerships has dropped off substantially since the 1980s due to tax law changes and declining real estate and oil and gas prices. Limited partnerships were popular as tax shelters, and the IRS...
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From:Journal of Accountancy (Vol. 191, Issue 5)A corporation electing under IRC section 1362 to be taxed as an S corporation is subject to various ownership restrictions, including the requirement that shareholders must be individuals (section 1361(b)(1)(B))....
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From:The CPA Journal (Vol. 71, Issue 9) Peer-ReviewedLitigation over the family limited partnership (FLP) as an effective estate planning tool has not abated, and is unlikely to even under the new tax law. Two decisions--Kerr, in the Tax Court [113 T.C. 449 (1999)], and...
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From:University Business (Vol. 10, Issue 5)THE RECENT SCRUTINY OF colleges' preferred lender lists by state and federal officials, while intended to expose unscrupulous student lending practices, has generated a flood of misleading information in the media and...
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From:Applied Clinical Trials (Vol. 14, Issue 6) Peer-ReviewedGoldman Philanthropic Partnerships (Deerfield, IL) is accepting applications for the Charles E. Culpepper Scholarships in Medical Sciences Program....
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From:Teacher Librarian (Vol. 26, Issue 1) Peer-ReviewedThe pervasive theme here advocates creating lifelong learners who can access and use information. If professors can impart tools for strategies to apply this advocacy, then Information power is indeed worth its use in...
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From:The CPA Journal (Vol. 69, Issue 8) Peer-ReviewedTwenty pertinent questions are suggested for the selection of the appropriate legal entity for business operations. These questions underscore the advantages and disadvantages of a number of legal entities, such as the...
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From:Government Computer News (Vol. 10, Issue 6)Livermore Lab and Cray Tackle Supercomputer Operating System Lawrence Livermore National Laboratory and Cray Computer Corp. have joined forces to incorporate supercomputer capabilities into a current operating system....
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From:The CPA Journal (Vol. 64, Issue 3) Peer-ReviewedInvestors can offset the losses they incur from partnerships by abandoning interests and claiming a loss under IRC Sec 165(a). This code qualifies an individual to a deduction for losses obtained upon abandonment or from...
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From:Journal of World Business (Vol. 32, Issue 1) Peer-ReviewedManagers have found strategic alliances to be useful in entering international markets. Nonetheless, recent history suggests that international strategic alliances have a high likelihood of failure. To decrease this...
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From:The CPA Journal (Vol. 66, Issue 4) Peer-ReviewedFamily limited partnerships (FLPs) are growing popular as an estate planning tool. In such a partnership, a married couple transfers their assets to a limited partnership and receive general and limited partnership...
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From:Journal of Managerial Issues (Vol. 8, Issue 3) Peer-ReviewedManaging a CPA firm has become increasingly complex over the past ten to twenty years due to increased environmental pressures, including greater competition for clients, staffing cost pressures, greater litigation, and...
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From:Psychiatric Times (Vol. 35, Issue 8) Peer-ReviewedContemporary psychiatric genetics has come a long way. While the strong familial and hereditary basis of psychiatric illness has been known for almost a century, buttressed by numerous family, twin, and adoption...
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From:Statistics of Income. SOI Bulletin (Vol. 33, Issue 2)The number of partnerships and partners in the United States continued to increase for Tax Year 2011. Partnerships filed more than 3 million tax returns for the year, representing more than 24 million partners. The real...
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From:Kai Tiaki: Nursing New Zealand (Vol. 18, Issue 9) Peer-ReviewedIt's ironic that at the same time as the National-led Government is moving to strip workers of some basic rights, the Department of Labour has just published a case study of a very successful union/management...
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From:Bulletin of the World Health Organization (Vol. 90, Issue 5) Peer-ReviewedBackground It is increasingly evident that information and communication technology (ICT) can transform health systems. In the United States of America, Cebul et al. have shown that the meaningful use of electronic...