The Law of Tax-Exempt Organizations :عنوان
نویسنده: Bruce R. Hopkins
ناشر: Wiley - سال انتشار: 2016
قیمت: 14,070,000 ریال
درباره این کتاب:
A highlight of my life is writing books, published by JohnWiley & Sons, about the law applicable to nonprofit organizations. I began in the early 1970s and haven’t been able to stop. I am the author or coauthor of more than 30 books during these years; more wait in the wings. The Law of Tax-Exempt Organizations, however, remains special, inasmuch as it is the first book I wrote. I find it extraordinary that it is now in its eleventh edition. By the time this edition is available, the book will have been in print for more than 40 years. Sometimes, I prefer not to think of the thousands of hours that underlie this and my other projects. Certainly the field of tax-exempt organizations law has been dynamic, volatile at times; the fact that this book is now in its eleventh edition is testament to the complexity of the subject matter and its astounding and steady growth. In fact, the number of books in the Wiley Nonprofit Law, Finance, and Management Series, and the wonderful range of that material, evidences the explosiveness of the nonprofit sector over recent decades. Most of the law reflected in this book did not exist 50 years ago. Tax exemption was (constitutionally) introduced in 1913, and the unrelated business income rules arrived in 1950. A considerable portion of the statutory law of tax-exempt organizations is the product of enactment of the Tax Reform Act of 1969. (I am often asked how I found myself practicing in the realm of tax-exempt organizations. I began practicing law in 1969. I got caught up in the writing and interpreting of the law Congress passed that year, and I just kept on going.) This body of statutory law has been significantly expanded by many major and minor tax acts. In recent years, the field has been enlarged by enactment of the American Jobs Creation Act of 2004, the Working Families Tax Relief Act of 2004, the Katrina Emergency Tax Relief Act of 2005, the Tax Increase Prevention and Reconciliation Act of 2006, the Pension ProtectionAct of 2006, the Tax Technical Corrections Act of 2007, the Patient Protection and Affordable Care Act, theHealth Care and Education Reconciliation Act of 2010, and the Tax Increase PreventionAct of 2014.
| دسته بندی | حقوقی | |
| موضوع اصلی | حقوق عمومی و شهروندی | |
| موضوع فرعی | حقوق عمومی | |
| نویسنده | Bruce R. Hopkins | |
| مترجم | ||
| ناشر | Wiley | |
| نوبت چاپ | 2 |
| سال انتشار | 2016 | |
| زبان کتاب | انگلیسی | |
| شابک | 9781118873694 | |
| قطع کتاب | وزیری | |
| جلد کتاب | گالینگور | |
| تعداد صفحه | 1147 صفحه | |
| وزن | 1949 گرم |
