WorldCat Identities

Bloomberg BNA

Overview
Works: 763 works in 887 publications in 1 language and 29,968 library holdings
Genres: Periodicals  Directories  Trials, litigation, etc  Administrative decisions  Conference papers and proceedings  Statutes and codes 
Roles: Publisher
Publication Timeline
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Most widely held works by Bloomberg BNA
HR focus : American Management Association's human resources publication by American Management Association( )

in English and held by 902 WorldCat member libraries worldwide

Articles, special reports, interviews, and notes on human resources for members of the American Management Association
Directory of U.S. labor organizations( )

in English and held by 581 WorldCat member libraries worldwide

BNA's directory of state and federal courts, judges, and clerks by Va.) Bureau of National Affairs (Arlington( )

in English and held by 430 WorldCat member libraries worldwide

Occupational safety & health cases by Va.) Bureau of National Affairs (Arlington( )

in English and held by 380 WorldCat member libraries worldwide

Proceedings of the ... annual meeting by National Academy of Arbitrators( )

in English and held by 326 WorldCat member libraries worldwide

Occupational safety & health reporter( )

in English and held by 274 WorldCat member libraries worldwide

ERISA : the law and the code by United States( )

in English and held by 268 WorldCat member libraries worldwide

Environment reporter( )

in English and held by 214 WorldCat member libraries worldwide

Bloomberg BNA Americans with Disabilities Act manual( )

in English and held by 193 WorldCat member libraries worldwide

EEOC compliance manual by United States( )

in English and held by 191 WorldCat member libraries worldwide

Includes EEOC's General Counsel manual
Estate and gift tax issues for employee benefit plans by Louis A Mezzullo( )

in English and held by 189 WorldCat member libraries worldwide

" ... discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail."
Charitable contributions : income tax aspects by Barbara L Kirschten( )

in English and held by 181 WorldCat member libraries worldwide

" ... discusses the income tax deduction for charitable contributions by individuals. Many requirements must be complied with in order to secure a charitable contribution deduction, including an eligible donee, donative intent, and substantiation of the contribution amount. The amount of the deduction is determined by the type of property donated and its fair market value."
Real estate transactions by tax-exempt entities by Bradley T Borden( )

in English and held by 179 WorldCat member libraries worldwide

"...analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate."
Section 1411-- net investment income tax by David H Kirk( )

in English and held by 153 WorldCat member libraries worldwide

" ... analyzes the net investment income tax (NIIT) applicable to individuals, estates, and trusts. The NIIT is imposed by [section]1411 of the Internal Revenue Code. The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts. Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added [section] 1411 to a new Chapter 2A of Subtitle A (Income Taxes) of the Code effective for tax years beginning after December 31, 2012."
State income taxation of trusts by Richard W Nenno( )

in English and held by 136 WorldCat member libraries worldwide

"Managing state income tax liability is a critical aspect of planning and administering a trust. If done properly, the planner may provide substantial benefits to the beneficiaries. If done poorly, the trust may be subjected to significant cost. Tax Management Portfolio 869, State Income Taxation of Trusts, covers how all 50 states and the District of Columbia tax trust income, how tax often may be avoided, how substantial the potential tax savings are, and why a trustee might be surcharged for failing to take steps to avoid tax"--Portfolio description
Business operations in Puerto Rico by Edgar Ríos-Méndez( )

in English and held by 135 WorldCat member libraries worldwide

" ... offers background information on the relationship between Puerto Rico and the United States and a summary of the Puerto Rico legal system. It also discusses, in general, the main business laws applicable in Puerto Rico and analyzes tax laws affecting enterprises and individuals conducting business activities in Puerto Rico or receiving income from Puerto Rican sources. The various Puerto Rico tax incentive laws and their interrelationship with the United States federal tax laws are also covered"--Portfolio description
Taxation of non-equity derivatives by L. G Harter( )

in English and held by 133 WorldCat member libraries worldwide

" ... reviews the U.S. federal income taxation of derivative transactions other than equity derivatives. The taxation of equity derivatives is reviewed in a separate portfolio. See 188 T.M., Taxation of Equity Derivatives. This Portfolio is divided into eight main parts."
Tax consequences of contingent payment transactions by Jeffrey L Kwall( )

in English and held by 129 WorldCat member libraries worldwide

" ... focuses on the transfer of a business for consideration contingent on the future performance of the business. Part II explores taxable sales, which generally are governed by the installment sale rules, unless the seller elects out of the installment method. If the seller elects out of the installment method, the sale is generally taxed as a closed transaction or, in rare cases, as an open transaction. Part III examines reorganizations and [section] 351 transactions where the primary consideration is buyer stock, but a portion of that stock is placed in escrow or is reserved for issuance until a later date. Part IV examines transfers of certain intangible property for consideration contingent on the future productivity of the transferred property, as well as [section] 367(d)(2) transactions. Part V examines the impact of contingent payments in the context of transfers of a business where a former owner is also an employee of the buyer, transfers of a business where a seller retains a contingent interest in the transferred property or receives a contingent proprietary interest in the buyer, and leases and licenses. Part V also addresses contingent value rights ("CVRs"). Finally, Part VI considers various reporting issues. In addition to providing an analysis of the law, this Portfolio contains numerous examples applying the law to specific fact patterns."
Tax opinions and other tax advice : preparation, use and reliance by Joseph M Erwin( )

in English and held by 127 WorldCat member libraries worldwide

"... describes the legal and ethical standards and practical principles for preparation of opinions about United States federal tax issues. It focuses on the duty of persons that provide written advice on tax issues that may be reported on tax returns submitted to the IRS. The Portfolio does not address duties solely related to the preparation of tax returns though some rules applicable to tax return preparation are analyzed to the extent they apply to the authors of tax opinions"--Page iii
Outbound tax planning for U.S. multinational corporations( )

in English and held by 122 WorldCat member libraries worldwide

" ... describes a comprehensive approach to international tax planning for U.S. multinational corporations. This approach breaks down international tax planning into six steps. These steps balance the tax and treasury objectives of a U.S. multinational corporation in developing sustainable international tax strategies. Within the description of the steps, the Portfolio describes planning strategies, common issues, and business considerations of various structures. Most importantly, the Portfolio provides a U.S. multinational corporation a framework for approaching international tax planning throughout its lifecycle and the rapidly changing business environment."
 
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Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.54 (from 0.30 for HR focus : ... to 0.67 for Real estat ...)

Associated Subjects
Arbitration, Industrial Business enterprises--Registration and transfer--Taxation Business enterprises--Taxation--Law and legislation Clerks of court Clerks of court--U.S. states Courts Courts--U.S. states Derivative securities--Taxation--Law and legislation Discrimination against people with disabilities--Law and legislation Discrimination in employment--Law and legislation Electronic journals Environmental law Estate planning Estate planning--U.S. states Gifts--Taxation--Law and legislation Human capital Income tax deductions for charitable contributions Income tax--Foreign income Income tax--Law and legislation Income tax--Law and legislation--U.S. states Industrial hygiene Industrial hygiene--Law and legislation Industrial safety Industrial safety--Law and legislation Inheritance and transfer tax--Law and legislation International business enterprises--Taxation--Law and legislation Investments, Foreign--Taxation Investments, Foreign--Taxation--Law and legislation Investments--Taxation--Law and legislation Judges Judges--U.S. states Labor unions Nonprofit organizations--Taxation--Law and legislation Old age pensions--Taxation--Law and legislation Pension trusts--Law and legislation Pension trusts--Taxation--Law and legislation People with disabilities--Legal status, laws, etc Personnel management Puerto Rico Real estate investment--Taxation--Law and legislation Real estate investment trusts--Taxation Tax administration and procedure--Law and legislation Taxation Taxation--Law and legislation Tax exemption--Law and legislation Tax planning United States
Alternative Names

controlled identityBloomberg LP

controlled identityBureau of National Affairs (Arlington, Va.)

Bloomberg Bureau of National Affairs, Inc.

Bloomberg LP. Bloomberg BNA.

Languages
English (34)