West's legal forms : December 2002 general index to volumes 1-30 : volume summary, volume contents, subject matter index

West's legal forms : December 2002 general index to volumes 1-30 : volume summary, volume contents, subject matter index volume contents: Division I. Business organization planning. Ch. 1 - Basic tax terms and concepts. A. Definitions. B. Certain concepts in depth. C. Individual, proprietorship, partnership and S corporation taxation. D. Corporate taxation. Ch. 2 - Sources of tax laws. Ch. 3 - Internal Revenue Service. Ch. 4 - Starting considerations. A. In general. B. Forms. Ch. 5 - Acquisition check lists. Ch. 6 - Choice of business organization format - practical issues. A. Generally. B. Forms compared. C.. Various practical considerations. D. Various formats compared. Ch. 7 - Choice of business organization formats - tax issues. A. Income tax comparison. B. Electing the tax results - check - the - box regulations. C. Specific tax issues. D. Employee benefits compared. Division II. Single owner businesses. Ch. 1 - Taxation of single owner businesses. A. In general. Ch. 2 - Sole proprietorship. Ch. 3 - Single owner limited liability companies. A. Introduction. B. Tax results. C. Interview checklists. Ch. 4 - Single owner limited liability company formation. A. State requirements. B. Assignment forms. Ch. 5 - Single owner professional limited liability company formation. A. Introduction. B. Single owner limited liability company formats. Ch. 6 - Sale of proprietorship and single owner limited liability company assets to others. A. Practical considerations. B. Taxation. C. Forms. Ch. 7 - Tax - free exchanges of proprietorship and single owner limited liability company assets. A. Introduction. B. Forms. Ch. 8 - Sale of single owner limited liability company membership interest to others. A. Taxation. A-1. Liability. B. Forms. Ch. 9 - Single owner limited liability company buy - sell agreements. A. Introduction. B. Forms. Ch. 10 - Single owner limited liability company mergers. A. Introduction. B. Tax consequences. C.. Forms. Ch. 11 - Dissolution of single owner limited liability companies. A. State considerations. B. Tax considerations. C. Forms. Volume 1A Division III. Joint ventures and partnerships. Ch. 1 - Joint ventures. A. Introduction. B. Taxation. C. Checklists. D. Taxation of joint venture formation. E. Pre - formation forms. F. Assumed name certificates for venture. G. Agreements. H. Investment syndications. I. Power of attorney. J. Hold harmless. Ch./ 2 - Introduction to general partnerships. A. State law considerations. B. Taxation. Ch. 3 - Introduction to limited partnerships. A. State law considerations. B. Forms. Ch. 4 - Family partnerships.. A. Introduction. B. Allocations of income and deductions to a family partner. C. Special allocations of income among family partners. D. Family business trusts. E. Gift and estate tax issues. F. Transactions between related parties. C. Other family partnership issues. H. Forms. Ch. 5 - Partnership formation. A. Introduction. B. Checklists. C. Pre-formation and subscription agreements. D. Taxation of partnership formation. E. Forms. F. Special reporting rules. Ch. 6 - Basic partnership taxation. A. Basic allocations of partnership income, loss and credit. B. Limited partnership taxation. C. Special allocations. D. Labilities. E. Recharacterization of partnership income, loss and credit F. Loss limitations. G. Interest deductions. H. Basis. I. Negative basis - recognition of income. J. Determination of taxable income. K. Partner taxation L. Transactions with members. M. Sales of partnership assets. N. Ta year. O. Miscellaneous issues. Ch. 7 - Sophisticated partnership taxation. A. Basic allocations of partnership income, loss and credit. B. Limited partnership taxation. C. Special allocations. D. Liabilities. E. Re-characterization of partnership income, loss and credit. F. Loss limitations. G. Interest deductions. H. Basis. I. Negative basis - recognition of income. J. Guarantees. K. Tax year. L. Determination of taxable income. M. Partner taxation. N. Transactions wit third parties. O. Sales of partnership assets. P. Miscellaneous issues. Ch. 8 - Basic general partnership agreements. A. Drafting. B. Assumed name certificates. C. Basic partnership agreements. Ch. 9 - Sophisticated and special use general partnership agreements. A. Drafting. B. Assumed name certificates. C. Sophisticated partnership agreements. D. Specific purpose partnerships. E. Personal services and professional partnerships. Volume 1B Division III. Joint ventures and partnerships - continued. Ch. 10 - Basic limited partnership agreements. A. Drafting considerations. B. Certificate of limited partnership. C. Amendment of certificate. D. Basic limited partnership agreements. Ch. 11 - Sophisticated and special use limited partnership agreements. A. Drafting considerations. B. Certificate of limited partnership. C. Amendment of certificate. D. Sophisticated limited partnerships. Ch. 12 - Optional and alternative partnership agreement provisions. A. Identification of parties. B. Partnership name. C. Duration of partnership. D. Capital contributions of partners. E. Advances by partners to partnership. F. Allocation of partnership profits, surplus and losses. G. Limitations of authority of partners. H. Participation in management of the partnership business. I. Admission of new partners. J. Duties of new partners. K.. Compensation of partners. L. Books, records, and accounts. M. Fiduciary duties of partners. N. Partnership property. O. Partners' interests in the partnership. P. Continuation of the partnership - generally. Q. Special tax provisions. Ch. 13 - Financing the partnership. A. In general. B. Debt financing. C. Tax implications of holding debt. D. Tax implications of the retirement of debt. E. Modification and exchange of instruments. F. Renegotiations of existing debt. G. Guaranteeing debt. H. Internal Revenue Code Chapter 14. H-1 - Partner's share of liabilities. I. Transactions with partners. J. Notes. K. Security agreements. L. Bonds. M. Debentures. N. General clauses and provisions. Ch. 14 - Operating agreements. A. Compensation. B. Rents. C. Loans to partners. D. Amendments. E. Miscellaneous. Ch. 15 - Partnership meetings and operations. A. Meeting minutes and resolutions. B. Selected operational issues. C. Operational notices. Volume 1C Division III. Joint ventures and partnerships - continued. Ch. 16 - Partnership buy - sell agreements. A. Generally. B. Business partnership forms. C. Professional partnerships. D. Notices. Ch. 17 - Sale of partnership assets to others. A. Practical considerations. B. Taxation. C. Forms. Ch. 18 - Tax - free exchanges of partnership assets. A. Introduction. B. Forms. Ch. 19 - Shifting partnership interests (recapitalization). Ch. 20 - Transfers of partnership interests to others. A. Taxable transactions. A-1 - Liability. B. Basic sales agreements. C. Sophisticated sales agreements. D. Miscellaneous documents. E. Estate and gift tax implications. F. Transfer taxation. Ch. 21 - Partnership mergers. A. In general. B. Forms. Ch. 22 - Partnership divisions. A. Taxation. B. Forms. Ch. 23 - Partial and complete redemptions of a single partner. A. Taxation. A-1. Practical results. B. Forms. A-1. Practical tips.. Ch. 24 - Transfers to controlled corporations. A. Introduction. B. Forms. Ch. 25 - Converting the partnership to a different form. A. Converting to a limited liability company. B. Forms. Ch. 26 - Dissolution of the partnership. A. Taxation. B. Forms. C. Winding up the partnership business. D. Notices. E. Cancellation of certificate. Volume 1D Division IV. Limited liability companies. Ch. 1 - Introduction to limited liability companies. A. State law considerations. Part B. Introduction to limited liability company taxation. C. Electing the tax results - check-the-box regulations. Ch. 2 - Limited liability company operations - state law. A. In general. B. Format. Ch. 3 - Family limited liability companies. A. In general. B. Allocations of income and deduction to a family partner. C. Special allocations of income among family members. D. Family business trusts. E. Gift and estate tax issues. F. Transactions between related parties. G. Other family limited liability company issues. Contents continued to page 1651. Includes a preface, table of contents and index.