LEADER 02210nam 22004811 450 001 9910793975503321 005 20200124120847.3 010 $a1-0718-0093-0 010 $a1-5063-3313-3 010 $a1-5063-3310-9 010 $a1-5063-3311-7 035 $a(CKB)4100000009589872 035 $a(MiAaPQ)EBC5945434 035 $a(OCoLC)1124614258 035 $a(CaToSAGE)SAGE000009214 035 $a(EXLCZ)994100000009589872 100 $a20200124e20182018 fy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe American legal profession $ethe myths and realities of practicing law /$fChristopher P. Banks 210 1$aWashington D.C. :$cCQ Press,$d2018. 215 $a1 online resource (126 pages) $cillustrations 311 $a1-5063-3312-5 320 $aIncludes bibliographical references and index. 330 8 $aWhile emphasizing that lawyers fulfill a vital but often misunderstood public function in society, The American Legal Profession: The Myths and Realities of Practicing Law dispels some of the common misconceptions about the legal profession to show that the reality of being a lawyer is much different from what many students believe it to be. Many students know little about what law school is like or how it differs from undergraduate study, and this book corrects common myths about graduating law school and life after passing the bar. This brief primer is a nuts-and-bolts analysis of what it is really like to go into the legal profession, from start to finish, giving students considering a career in law a realistic overview of their potential legal careers. 606 $aPractice of law$zUnited States 606 $aLaw$xVocational guidance$zUnited States 606 $aLawyers$zUnited States 615 0$aPractice of law 615 0$aLaw$xVocational guidance 615 0$aLawyers 676 $a340.023/73 700 $aBanks$b Christopher P.$01181034 801 0$bCaToSAGE 801 1$bCaToSAGE 801 2$bUtOrBLW 906 $aBOOK 912 $a9910793975503321 996 $aThe American legal profession$93865699 997 $aUNINA LEADER 04667nam 2200577 450 001 9910790740603321 005 20230725062029.0 010 $a0-19-971745-1 035 $a(CKB)2550000001172455 035 $a(EBL)3055969 035 $a(OCoLC)732955409 035 $a(MiAaPQ)EBC3055969 035 $a(Au-PeEL)EBL3055969 035 $a(CaPaEBR)ebr10823027 035 $a(CaONFJC)MIL553763 035 $a(EXLCZ)992550000001172455 100 $a20140114d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aGlobal perspectives on income taxation law /$fReuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors 210 1$aOxford, [England] ;$aNew York, [New York] :$cOxford University Press,$d2011. 210 4$dİ2011 215 $a1 online resource (202 p.) 225 1 $aGlobal Perspectives Series 300 $aDescription based upon print version of record. 311 $a0-19-532136-7 311 $a1-306-22512-4 320 $aIncludes bibliographical references and index. 327 $a""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of a???Comparative Taxationa???""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income"" 327 $a""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which a???damagesa??? receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions"" 327 $a""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation"" 327 $a""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples"" 327 $a""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of a???basisa??? (or fiscal value) and a???amount realizeda???"" 327 $a""II. Nonrecognition transaction and exemption transactions"" 410 0$aGlobal Perspectives Series 606 $aIncome tax$xLaw and legislation 615 0$aIncome tax$xLaw and legislation. 676 $a343.05/2 700 $aAvi-Yonah$b Reuven S$g(Reuven Shlomo),$f1957-$0303384 701 $aSartori$b Nicola$0754722 701 $aMarian$b Omri$01583901 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910790740603321 996 $aGlobal perspectives on income taxation law$93867386 997 $aUNINA