... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification, formation, conversion, operation, and termination issues are addressed along with use of the entity in specific contexts including corporate reorganizations, partnership transactions, and like-kind exchanges. Application of specific provisions such as the at-risk rules and the cancellation of indebtedness provisions are discussed. Use of disregarded entities in cross-border transactions and their impact on the direct and indirect foreign tax credit also are described.

"I'd rather have one or two of his whiplashing essays in my hands than almost any tome of philosophy". -- Thomas Moore

"This is the colorful and dramatic biography of two of America's most controversial entrepreneurs: Moses Louis Annenberg, 'the racing wire king, ' who built his fortune in racketeering, invested it in publishing, and lost much of it in the biggest tax evasion case in United States history; and his son, Walter, launcher of TV Guide and Seventeen magazines and former ambassador to Great Britain."--Jacket.

Endoscopic Ear Surgery: Principles, Indications, and Techniques Increasingly used as an adjunctive tool in the diagnosis and management of ear disease, middle ear endoscopy has the potential to decrease patient morbidity, prevent disease recurrence, and reduce costs. Its capacity to uncover "hidden" anatomy within the small dimensions of the ear has made it essential for functional surgery, allowing surgeons to preserve key anatomic structures such as the cochlea and facial nerve. Now for the first time, the physicians who pioneered this groundbreaking minimally invasive technique review its indications, advantages, disadvantages, and surgical approaches: Written by the foremost leaders in the field, all members of the International Working Group on Endoscopic Ear Surgery Features nearly 1,000 intraoperative endoscopic images filmed with high-definition cameras, plus outstanding line drawings that aid in understanding all concepts Comprehensively covers the field, including chapters on endoscopic and combined endoscopic-microscopic management of cholesteatoma, surgical restoration of middle ear ventilation, myringoplasty, Meniere disease, tympanoplasty and stapes surgery, revision surgery, and much more Demonstrates state-of-the-art endoscopic procedures in 19 instructive videos From the unique anatomy and pathophysiology of the middle ear through diagnosis, surgical indications, procedures, and instrumentation, this book is indispensable for all otolaryngologists and neurotologists. It offers a full picture of the field today, as well as exploring the future possibilities of ear endoscopes alone or in combination with operative microscopes for the most effective treatment of middle ear pathologies.

There is so much more to oils and vinegars than dressings, marinades, and frying. In this invaluable gourmet cookbook, Liz Franklin looks at some of the ket oils and vinegars and explains their characteristics, health benefits, and origins, as well as their uses in cooking. There are also more than 20 recipes here to whet the appetite, with an individual oil or vinegar as the focal ingredient of each recipe.