In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.

The Fifth Edition of Fundamentals of Partnership Taxation integrates all significant new developments, making a particular effort to adhere to their highly successful concept of providing "fundamentals" coverage for one of the most demanding courses in the law school curriculum.

The founders of Prosper Inc., a $60 million company and the largest provider of individual coaching on personal finance and entrepreneurship in the US, distill the secrets of defining, achieving and sustaining the quality of life you really want to attain real prosperity.

The former child star—best known as Willis Jackson on Diff’rent Strokes—shares the shocking but inspirational details of his struggles with addiction, brushes with the law, and fierce fight to carve a path through the darkness and find his true identity. For Todd Bridges early stardom was no protection from painful childhood events that paved the road to his own personal hell. One of the first African-American child actors on shows like Little House on the Prairie, The Waltons, and Roots, Bridges burst to the national forefront on the hit sitcom Diff’rent Strokes as the subject of the popular catchphrase, "What’chu Talkin About Willis?" When the show ended, Bridges was overwhelmed by the off-camera traumas he had faced. Turning to drugs as an escape, he soon lost control. Now, for the first time, Bridges opens up about his life before and after Diff’rent Strokes: the incredible reversals of fortune brought on by fame and the precipitous—and very public—descent that followed; the persecution from police; the drug addiction that nearly consumed him; the criminal charges that almost earned him a life sentence; and his successful legal defense led by Johnnie Cochran. Through it all, Bridges never relented in his quest to fight his way back from the abyss, establish his own identity—separate from Willis Jackson—and offer his ordeal as a positive example for those struggling to overcome similar challenges. His triumphant story of recovery and redemption is recounted here as well. Todd Bridges has lived a life of remarkable twists and turns—from the greatest heights to the lowest lows imaginable. In this shocking but ultimately hopeful memoir, he proves that what he was really talking about was survival.

Malaria is not only the greatest killer of humankind, the disease has been the relentless scourge of armies throughout history. Malaria thwarted the efforts of Alexander the Great to conquer India in the fourth century BC. Malaria frustrated the ambitions of Attila the Hun and Genghis Khan to rule all Europe in the fourth and thirteenth centuries AD; and malaria stymied Napoleon Bonaparte’s plan to conquer Syria at the end of the eighteenth century. Malaria has also been the Australian Army’s continuing implacable foe in almost all its overseas deployments formation of the Australian Army in 1901. On at least three occasions malaria has halted Australian Army operations, bringing it to a standstill and threatening its defeat. The first time was in Syria in 1918, when a malaria epidemic cut a swathe through the Australian-led Desert Mounted Corps. The second time was in Papua New Guinea in 1942–43, when the Army was fighting malaria as well as the Japanese. The third time was in Vietnam in 1968, when malaria caused more casualties than did enemy action. Indeed the Australian Army has been fighting ‘an unending war’ against malaria ever since the Boer War at the end of the nineteenth century. The struggle against the disease continues 115 years later because virtually all Army’s overseas deployments are to malarious regions. Fortunately for Australian troops serving in nations where malaria is endemic, the Australian Army Malaria Institute undertakes the scientific research necessary to protect our service personnel against the disease. Ian Howie-Willis, in this very readable book, tells the dramatic story of the Army’s long and continuing struggle against malaria. It breaks new ground by showing how just one disease, malaria, is as much the serving soldier’s foe as any enemy force.