“…In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics. This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations Distinguish between the requirements for substantiality and those for economic effect under the regulations Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c) Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c) Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership Calculate a partner's or member's share of recourse liabilities of a partnership or LLC Distinguish between recourse and nonrecourse liabilities of a partnership or LLC Analyze the impact of a partner or LLC member's guarantee of a recourse or nonrecourse liability of the entity Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC Allocate ..…”

“…Getting the requirements right is crucial if we are to build systems that best meet our needs. We know, beyond doubt, that the right requirements produce an end result that is as innovative and beneficial as it can be, and that system development is both effective and efficient. …”

“…Britton Rorabaugh goes far beyond the basic procedures found in other books while providing the supporting explanations and mathematical materials needed for a deeper understanding. …”

“…Both operating systems have kernel options and filesystem features that go well beyond traditional Unix permissions and controls. …”

“…Aaron Goldman has written an essential book that goes beyond telling us how Google became so important to explaining why the revolution it's leading will affect everyone in media and marketing."…”

“…Make the most of Salesforce Marketing Cloud through automation and increase your productivity on the platform without adding any extra resources Key Features Increase your knowledge of automation theory and the applications of SFMC Explore automation with SFMC and its capabilities beyond general usage Understand the automation features and integrations of SFMC to use the platform from outside the user interface (UI) for maximum efficiency Book Description Salesforce Marketing Cloud (SFMC) allows you to use multiple channels and tools to create a 1:1 marketing experience for your customers and subscribers. …”

“…This volume conveys an impression of the camp's reach in European literature by looking at the few canonical texts by writers like Apitz, Semprún, Kertész, Adler, and Antelme, but also going beyond them…”

“…He addresses the issue of causes and mechanisms of bad governance in Russia and beyond from a different scholarly optics, which is based on a more general rationale of state-building, political regime dynamics, and policy-making. …”

“…We'll begin by taking a closer look at how to prepare data in Tableau, utilizing some messy survey data--a common experience for data storytellers--before building data dashboards and stories that incorporate features like filters, annotations, and highlights to present compelling, meaningful, and actionable outcomes of visual analytics. Lesson 9: Beyond Fundamentals: Advanced Visualizations This penultimate lesson explores advanced strategies that go beyond fundamental data visualizations to explore a curated set of advanced data visualizations beyond the Tableau Show Me Card. …”

“…Several chapters focus on Christian engagement with specific types of law: canon law, family law, education law, constitutional law, criminal law, procedural law, and laws governing labor, tax, contracts, torts, property, and beyond. Other chapters take up cutting edge legal issues of racial justice, environmental care, migration, euthanasia, and (bio)technology as well as fundamental legal principles of liberty, dignity, equality, justice, equity, judgment, and solidarity…”

“…Written from a real-world perspective, the book goes beyond theory to describe the practical aspects of active compliance management from all facets. …”

“…Explore the many approaches to visual data communication Think beyond the data and consider audience, stakeholders, and message Design your graphs to be intuitive and more communicative Assess the impact of layout, color, font, chart type, and other design choices Creating visual representation of complex datasets is tricky. …”

“…Today, it’s more important than ever to have an emotional understanding of customers and how they feel about a product, service, or business, even when your primary interactions are via digital channels. Affected goes beyond influencing behaviors to understanding cognition and emotion as a way to better connect with customers in the digital space. …”

“…In this volume, French and Spanish specialists are addressing speeches that, beyond their typological diversity – going from grammatical speech to literary or historiographical discourse – share a common matter. …”

“…As a consequence, also the internal and external factors are blurred; and ever more permeable and elusive is becoming even the border between war and crime. Inside War goes beyond a state-centered analysis and adopts an interdisciplinary and multilayered approach, and is intended to foster the dialogue among researchers from different fields. …”

“…Since the 19th century experts have moved beyond making simple diagnoses and entered the field of treatment of violence, joining others in the practice of care and rehabilitation. …”

“…Serious games may involve simulations of real-world events and processes and are challenge players to solve contemporary societal problems; they, therefore, have a purpose beyond entertainment. They offer a largely untapped potential to support social learning and collaboration by facilitating access to and the exchange of knowledge and information, enhancing stakeholder interactions, empowering a wider audience to participate in decision making, and providing opportunities to test and analyze the outcomes of policies and management solutions. …”

“…For example, ingestion of carbohydrates (e.g. glucose), caffeine, resveratrol and several ‘nutraceutical’ herbal extracts has been associated with short-term improvements in cognitive performance. Beyond specific micronutrients and macronutrients, the current literature seems to support anecdotal evidence that consumption of a balanced breakfast is crucial to various measures of school performance, including attention in the classroom. …”