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- Trade Secrets: Protection and Remedies (No. 43-3rd)
- Trade Secrets: Protection and Remedies (No. 43-3rd)
- Trade Secrets: Protection and Remedies (No. 43-3rd)
- Trade Secrets: Protection and Remedies (No. 43-3rd)
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U.S. Income Portfolios Library
The U.S. Income Portfolios Library is an essential federal tax research service that provides a unique combination of the expert analysis of more than 200 Tax Management Portfolios™, news & commentary, timesaving practice tools and access to relevant primary sources. Written by the nation’s leading federal tax experts, the Library assembles more than 200 Portfolios to create a single, comprehensive solution for researching, planning, and implementing the most effective federal tax strategies.
FREE TRIALOVERVIEW
TRUSTED ANALYSIS
The Bloomberg BNA Tax Management Portfolios are the definitive source for in-depth analysis of specific tax topics, each written by one of the pre-eminent practitioners in the respective topic area. Get insightful, expert analysis from leading federal tax authorities for developing and implementing complex federal tax strategies and providing exceptional guidance to your client or organization.
NEWS & COMMENTARY
Never miss or misunderstand a major federal tax development. With Bloomberg BNA’s robust news coverage, you will be among the first to know about breaking news and key developments — and understand their impact, with commentary and ongoing discussions through Bloomberg BNA’s unrivaled journals and reports.
TIMESAVING PRACTICE TOOLS
Increase productivity and efficiency by using Bloomberg BNA’s proven, exclusively developed timesaving practice aids including checklists, tax calendars, tax reference guide, tables, charts, lists, and tax prep guides.
WHAT’S AVAILABLE
Practice Tools
- Checklists
- Federal Tax Calendar
- Forms Line-By-Line Guides
- Tax Prep Guides
- Quick Tax Reference
- Interactive IRS Forms and State Forms (optional)
- Sample Plans
- Tables, Charts, and Lists
- Other Practice Aids
News Feeds
- Daily Tax Report Highlights — daily highlights from each issue of the Daily Tax Report®, covering key legislative, regulatory, and legal tax developments.
- Tax Management Weekly Report™ — timely notification of and concise reports on legislative, regulatory, and judicial developments from the Treasury Department, Internal Revenue Service, the courts, and Congress.
- Tax Management Memorandum™ — an authoritative outlook including commentary from Bloomberg BNA’s Advisory Boards on new issues, developments, trends, and strategies.
Primary Sources
Laws and Regulations- Internal Revenue Code (current)
- Internal Revenue Code (archive)
- Proposed Regulations
- Tax Legislation
- Treasury Regulations
- Alcohol, Tobacco Products, and Firearms
Agency Documents
- CIPs/ISP Papers
- Circular 230
- IRS Documents
- IRS Publications
- Treasury Decision Preambles
Cases
- Federal Tax Cases
- Tax Court Rules
- Court of Federal Claims Rules
PORTFOLIOS
Business Entities: C Corporations
The Attribution Rules (Portfolio
554)
Boot
Distributions and Assumption of Liabilities (Portfolio 782)
Collapsible Corporations
(Portfolio 793)
Corporate
Acquisitions - A), B), and C) Reorganizations (Portfolio 771)
Corporate
Acquisitions - D Reorganizations (Portfolio 772)
Corporate Bankruptcy (Portfolio
790)
Corporate Liquidations
(Portfolio 784)
Corporate Overview (Portfolio 750)
Corporate Separations (Portfolio
776)
Dividends - Cash and
Property (Portfolio 764)
Earnings and Profits (Portfolio
762)
Redemptions (Portfolio 767)
Single
Entity Reorganizations: Recapitalizations and F Reorganizations (Portfolio 774)
Small
Business Corporation Stock: Special Tax Incentives (Portfolio 760)
Stock
Purchases Treated as Asset Acquisitions - Section 338 (Portfolio 788)
Stock
Rights and Stock Dividends - Sections 305 and 306 (Portfolio 765)
Stock Sales Subject
to Section 304 (Portfolio 768)
Structuring
Corporate Acquisitions - Tax Aspects (Portfolio 770)
Transfers
to Controlled Corporations: General (Portfolio 758)
Transfers
to Controlled Corporations: Related Problems (Portfolio 759)
Business Entities: Corporate Returns and Computation of Tax
Accumulated Earnings Tax
(Portfolio 796)
Charitable
Contributions By Corporations (Portfolio 794)
Computation
of Consolidated Tax Liability (Portfolio 756)
Consolidated
Returns - Elections and Filing (Portfolio 754)
Consolidated
Returns - Investment Subsidiaries (Portfolio 755)
Consolidated
Returns - Limitations on Losses (Portfolio 757)
Corporate Alternative
Minimum Tax (Portfolio 752)
Net
Operating Losses and Other Tax Attributes - Sections 381, 382, 383, 384, and
269 (Portfolio 780)
Personal Holding Companies
(Portfolio 797)
State
Taxation of Mergers and Acquisitions (Portfolio 783)
Tax Shelters (Portfolio 798)
Business Entities: Partnerships
Audit
Procedures for Pass-Through Entities (Portfolio 624)
Choice of Entity (Portfolio 700)
Family
Limited Partnerships and Limited Liability Companies (Portfolio 722)
Partnership
Transactions - Section 751 Property (Portfolio 720)
Partnerships
- Allocation of Liabilities; Basis Rules (Portfolio 714)
Partnership
Distributions; Death or Retirement of a Partner (Portfolio 716)
Partnerships
- Disposition of Partnership Interests or Partnership Business; Partnership
Termination (Portfolio 718)
Partnerships
- Formation and Contributions of Property or Services (Portfolio 711)
Partnerships
- Taxable Income; Allocation of Distributive Shares; Capital Accounts
(Portfolio 712)
Partnerships-Conceptual
Overview (Portfolio 710)
Business Entities: Other Pass-Through Entities
Disregarded Entities (Portfolio
704)
Hedge Funds (Portfolio 736)
Limited Liability Companies
(Portfolio 725)
Private Equity Funds (Portfolio
735)
S
Corporations: Formation and Termination (Portfolio 730)
S Corporations: Operations
(Portfolio 731)
Taxation of
Cooperatives and Their Patrons (Portfolio 744)
Taxation of
Regulated Investment Companies (Portfolio 740)
Compensation Planning
Age,
Sex and Disability Discrimination Employee Benefit Plans (Portfolio 363)
Cafeteria Plans (Portfolio 397)
Cash or Deferred
Arrangements (Portfolio 358)
Church and Governmental
Plans (Portfolio 372)
Compensating
Employees with Insurance (Portfolio 386)
Deferred
Compensation Arrangements (Portfolio 385)
Employee
Benefits for Small and Mid-Sized Employers (Portfolio 353)
Employee
Benefits for Tax-Exempt Organizations (Portfolio 373)
Employee
Benefits for the Contingent Workforce (Portfolio 399)
Employee Fringe Benefits
(Portfolio 394)
Employee
Plans - Deductions, Contributions and Funding (Portfolio 371)
Employment
Status - Employee v. Independent Contractor (Portfolio 391)
EPCRS -
Plan Correction and Disqualification (Portfolio 375)
ERISA
- Fiduciary Responsibility and Prohibited Transactions (Portfolio 365)
ERISA
- Litigation, Procedure, Preemption and Other Title I Issues (Portfolio 374)
ESOPs (Portfolio 354)
Estate
and Gift Tax Issues for Employee Benefit Plans (Portfolio 378)
Golden Parachutes (Portfolio 396)
International Pension
Planning (Portfolio 320)
International
Pension Planning - Puerto Rico (Portfolio 324)
IRAs (Portfolio 367)
Medical
Plans - COBRA, HIPAA, HRAs, HSAs and Disability (Portfolio 389)
Multiemployer Plans
- Special Rules (Portfolio 359)
Nondiscrimination
Testing and Permitted Disparity Qualified Retirement Plans (Portfolio 356)
Nonstatutory Stock Options
(Portfolio 383)
Pension
Plan Terminations - Single Employer Plans (Portfolio 357)
Plan
Qualification - Pension and Profit-Sharing Plans (Portfolio 351)
Plan
Selection - Pension and Profit-Sharing Plans (Portfolio 350)
Qualified Plans -
Investments (Portfolio 377)
Qualified
Plans - IRS Determination Letter Procedures (Portfolio 360)
Qualified
Plans - Taxation of Distributions (Portfolio 370)
Qualified
Plans - Treatment Mergers, Acquisitions and Other Corporate Transactions
(Portfolio 364)
Reasonable Compensation
(Portfolio 390)
Reductions Force (Portfolio 398)
Reporting and
Disclosure Under ERISA (Portfolio 361)
Restricted Property -
Section 83 (Portfolio 384)
Securities
Law Aspects of Employee Benefit Plans (Portfolio 362)
SEPs and SIMPLEs (Portfolio 368)
Specialized
Qualified Plans - Cash Balance, Target, Age-Weighted and Hybrids (Portfolio
352)
State
Taxation of Compensation and Benefits (Portfolio 366)
Statutory Stock Options
(Portfolio 381)
Tax-Deferred
Annuities - Section 403b) (Portfolio 388)
VEBAs and
Other Self-Insured Arrangements (Portfolio 395)
Withholding,
Social Security and Unemployment Taxes on Compensation (Portfolio 392)
Income, Deductions, Credits and Computation of Tax
Amortization of Intangibles
(Portfolio 533)
Annuities,
Life Insurance, and Long-Term Care Insurance Products (Portfolio 546)
At-Risk Rules (Portfolio 550)
C Corporations:
The Attribution Rules (Portfolio 554)
Bad Debts (Portfolio 538)
Capital Assets (Portfolio 561)
Charitable
Contributions: Income Tax Aspects (Portfolio 521)
Consolidated
Returns - Limitations on Losses (Portfolio 757)
Deductibility
of Illegal Payments, Fines, and Penalties (Portfolio 524)
Deductibility
of Legal and Accounting Fees, Bribes and Illegal Payments (Portfolio 523)
Deduction Limitations:
General (Portfolio 504)
Deductions:
Overview and Conceptual Aspects (Portfolio 503)
Depreciation:
General Concepts; Non-ACRS Rules (Portfolio 530)
Discharge
of Indebtedness, Bankruptcy and Insolvency (Portfolio 540)
Divorce and Separation
(Portfolio 515)
The Economic Substance
Doctrine (Portfolio 508)
Entertainment,
Meals, Gifts and Lodging - Deduction and Recordkeeping Requirements (Portfolio
520)
Equipment Lease
Characterization (Portfolio 545)
Estimated Tax (Portfolio 581)
Farm and Ranch
Expenses and Credits (Portfolio 607)
Federal
Taxation of Software and E-Commerce (Portfolio 555)
Film
Production: Basis Recovery and Federal Incentives (Portfolio 599)
Financial
Instruments: Special Rules (Portfolio 186)
First-Year Expensing
and Additional Depreciation
Gross
Income: Overview and Conceptual Aspects (Portfolio 501)
Gross
Income: Tax Benefit, Claim of Right and Assignment of Income (Portfolio 502)
Hobby Losses (Portfolio 548)
Home
Office, Vacation Home, and Home Rental Deductions (Portfolio 547)
Income
Tax Basis: Overview and Conceptual Aspects (Portfolio 560)
Income
Tax Liability: Concepts and Calculation (Portfolio 507)
Interest Expense Deductions
(Portfolio 536)
The
Investment Credit and Cost Segregation (Portfolio 583)
Lobbying and
Political Expenditures (Portfolio 613)
Loss Deductions (Portfolio 527)
The
Mark-To-Market Rules of Section 475 (Portfolio 543)
Net
Operating Losses - Concepts and Computations (Portfolio 539)
Net
Operating Losses and Other Tax Attributes - Sections 381, 382, 383, 384, and
269 (Portfolio 780)
Noncorporate
Alternative Minimum Tax (Portfolio 587)
Passive Loss Rules (Portfolio 549)
Real
Estate Transactions by Tax-Exempt Entities (Portfolio 480)
Related Party Transactions
(Portfolio 564)
Research and
Development Expenditures (Portfolio 556)
Scholarships and
Educational Expenses (Portfolio 517)
Section
199: Deduction Relating to Income Attributable to Domestic Production
Activities (Portfolio 510)
Start-Up Expenditures (Portfolio
534)
State, Local, and
Federal Taxes (Portfolio 525)
Tax Aspects of Franchising
(Portfolio 559)
Tax
Aspects of Restructuring Financially Troubled Businesses (Portfolio 541)
Tax Aspects of
Settlements and Judgments (Portfolio 522)
Tax Credits:
Concepts and Calculation (Portfolio 506)
Tax
Incentives for Economically Distressed Areas (Portfolio 597)
Tax
Planning for the Development and Licensing of Copyrights, Computer Software,
Trademarks and Franchises (Portfolio 558)
Tax
Planning for the Development and Licensing of Patents and Know-How (Portfolio
557)
Taxation of Equity
Derivatives (Portfolio 188)
Time
Value of Money: OID and Imputed Interest (Portfolio 535)
Trade Associations (Portfolio 614)
Trade
or Business Expenses and For-Profit Activity Deductions (Portfolio 505)
Transactions
Stock, Securities and Other Financial Instruments (Portfolio 184)
Travel
and Transportation Expenses - Deduction and Recordkeeping Requirements
(Portfolio 519)
Income Tax Accounting
Accounting for
Long-Term Contracts (Portfolio 575)
Accounting
Methods - Adoption and Changes (Portfolio 572)
Accounting
Methods - General Principles (Portfolio 570)
Accounting Periods (Portfolio 574)
Inventories:
General Principles; LIFO Method (Portfolio 578)
Reporting Farm Income (Portfolio
608)
Section
482 Allocations: General Principles the Code and Regulations (Portfolio 551)
Section
482 Allocations: Judicial Decisions and IRS Practice (Portfolio 553)
Section
482 Allocations: Specific Allocation Methods and Rules the Code and Regulations
(Portfolio 552)
Uniform
Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate
(Portfolio 576)
Uniform
Capitalization Rules: Special Topics; Method Change Rules (Portfolio 577)
Natural Resources
Mineral
Properties - Exploration, Acquisition, Development and Disposition (Portfolio
601)
Mineral
Properties Other Than Gas and Oil - Operation (Portfolio 603)
Oil and Gas Transactions
(Portfolio 605)
Timber Transactions (Portfolio 610)
Procedure and Administration
Audit
Procedures for Pass-Through Entities (Portfolio 624)
Civil Tax Penalties (Portfolio 634)
Compelled
Production of Documents and Testimony Tax Examinations (Portfolio 633)
Discharge
of Indebtedness, Bankruptcy and Insolvency (Portfolio 540)
Federal
Tax Collection Procedure - Defensive Measures (Portfolio 638)
Federal
Tax Collection Procedure - Liens, Levies, Suits and Third Party Liability
(Portfolio 637)
Innocent Spouse Relief
(Portfolio 645)
IRS
National Office Procedures - Rulings, Closing Agreements (Portfolio 621)
IRS
Procedures: Examinations and Appeals (Portfolio 623)
Limitations
Periods, Interest on Underpayments and Overpayments, and Mitigation (Portfolio
627)
Obtaining
Information from the Government - Disclosure Statutes (Portfolio 625)
Practice
Before the IRS; Attorney's Fees Tax Proceedings (Portfolio 620)
Refund Litigation (Portfolio 631)
Responsible
Person and Lender Liability for Trust Fund Taxes - Sections 6672 and 3505
(Portfolio 639)
Tax Court Litigation (Portfolio
630)
Tax Crimes (Portfolio 636)
Transferee Liability (Portfolio
628)
U.S. Federal Tax Research
(Portfolio 100)
Real Estate
Capital Assets (Portfolio 561)
Cooperative and
Condominium Apartments (Portfolio 596)
Depreciation
Recapture - Sections 1245 and 1250 (Portfolio 563)
Depreciation: MACRS and
ACRS (Portfolio 531)
Home
Office, Vacation Home, and Home Rental Deductions (Portfolio 547)
Installment Sales (Portfolio 565)
Interest Expense Deductions
(Portfolio 536)
Involuntary Conversions
(Portfolio 568)
Passive Loss Rules (Portfolio 549)
Real Estate Investment
Trusts (Portfolio 742)
Real Estate Leases (Portfolio 593)
Real Estate Mortgages (Portfolio
592)
Rehabilitation
Tax Credit and Low-Income Housing Tax Credit (Portfolio 584)
REMICs,
FASITs and Other Mortgage-Backed Securities (Portfolio 741)
Structuring
Real Estate Joint Ventures with Private REITs (Portfolio 743)
Tax Implications of
Home Ownership (Portfolio 594)
Taxation
of Real Estate Transactions - An Overview (Portfolio 590)
Taxfree Exchanges
Under Section 1031 (Portfolio 567)
TOPICS COVERED
- Compensation Planning
- Corporate Returns and Computation of Tax
- Income, Deductions, Credits and Computation of Tax
- Income Tax Accounting
- Natural Resources
- Other Pass-Through Entities
- Partnerships
- Procedure and Administration
- Real Estate
- U.S. Tax Overview
- Federal Excise Tax Navigator
- Taxation of Exchange-Traded Options
- IRS Practice Adviser (optional)
- Health Care Reform Adviser (optional)
- Green Incentives Navigator (optional)