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  Fundamentals of Partnership Taxation: Cases and Materials (11th ed. 2019)

  Stephen Schwarz, Daniel J. Lathorpe, and Brant J. Hellwig

  The Eleventh Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Eleventh Edition are:

  • The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations, and includes a new problem set.
  • The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
  • The three-year long-term holding period required by § 1061 for capital gains allocable to service partners with carried interests.
  • Final, temporary and proposed regulations on partnership liabilities and the special treatment of bottom dollar payment obligations.
  • New limitations in § 461(l) on excess business losses.
  • Technical changes to Subchapter K, including the expanded definition of “substantial built-in loss” under § 743(b) and repeal of the technical termination rule in § 708.
  • S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.

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  Empirical Studies Relating to Patents - Presumption of Validity, in Research Handbook on the Economics of Intellectual Property Law - Vol. II: Analytical Methods (Peter Menell et al. eds., 2019)

  Christopher B. Seaman

  Both law and economics and intellectual property law have expanded dramatically in tandem over recent decades. This field-defining two-volume Handbook, featuring the leading legal, empirical, and law and economics scholars studying intellectual property rights, provides wide-ranging and in-depth analysis both of the economic theory underpinning intellectual property law, and the use of analytical methods to study it.

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  Enhanced Damages, Litigation Cost Recovery, and Interest, in Patent Remedies and Complex Products: Toward a Global Consensus (Brad Biddle et al. eds., 2019)

  Christopher B. Seaman, Colleen V. Chien, Jorge L. Contreras, Thomas F. Cotter, Brian J. Love, and Norman Siebrasse

  Through a collaboration among twenty legal scholars from eleven countries in North America, Europe and Asia, Patent Remedies and Complex Products presents an international consensus on the use of patent remedies for complex products such as smartphones, computer networks and the Internet of Things. It covers the application of both monetary remedies like reasonable royalties, lost profits, and enhanced damages, as well as injunctive relief. Readers will also learn about the effect of competition laws and agreements to license standards-essential patents on terms that are 'fair, reasonable and non-discriminatory' (FRAND) on patent remedies. Where national values and policy make consensus difficult, contributors discuss the nature and direction of further research required to resolve disagreements.

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  Lost Profits and Disgorgement, in Patent Remedies and Complex Products: Toward a Global Consensus (Brad Biddle et al. eds., 2019)

  Christopher B. Seaman, Thomas F. Cotter, Brian J. Love, Norman Siebrasse, and Suzuki Masabumi

  Through a collaboration among twenty legal scholars from eleven countries in North America, Europe and Asia, Patent Remedies and Complex Products presents an international consensus on the use of patent remedies for complex products such as smartphones, computer networks and the Internet of Things. It covers the application of both monetary remedies like reasonable royalties, lost profits, and enhanced damages, as well as injunctive relief. Readers will also learn about the effect of competition laws and agreements to license standards-essential patents on terms that are 'fair, reasonable and non-discriminatory' (FRAND) on patent remedies. Where national values and policy make consensus difficult, contributors discuss the nature and direction of further research required to resolve disagreements.

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  The Challenges of Parity: Increasing Women’s Participation in Informal Justice Systems within Sub-Saharan Africa, in Gender Parity and Mulitcultural Feminism: Towards a New Synthesis (Ruth Rubio Marin & Will Kymlicka eds., 2018)

  Johanna E. Bond

  Around the world, we see a 'participatory turn' in the pursuit of gender equality, exemplified by the adoption of gender quotas in national legislatures to promote women's role as decision-makers. We also see a 'pluralism turn', with increasing legal recognition given to the customary law or religious law of minority groups and indigenous peoples. To date, the former trend has primarily benefitted majority women, and the latter has primarily benefitted minority men. Neither has effectively ensured the participation of minority women. In response, multicultural feminists have proposed institutional innovations to strengthen the voice of minority women, both at the state level and in decisions about the interpretation and evolution of cultural and religious practices. This volume explores the connection between gender parity and multicultural feminism, both at the level of theory and in practice. The authors explore a range of cases from Europe, Latin America, the Middle East, and Africa, in relation to state law, customary law, religious law, and indigenous law. While many obstacles remain, and many women continue to suffer from the paradox of multicultural vulnerability, these innovations in theory and practice offer new prospects for reconciling gender equality and pluralism.

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  Trustworthiness and the Millennial Leader, in Millennial Leadership in Libraries (Ashley Krenelka Chase ed., 2018)

  Michelle Cosby

  Millennial Leadership in Libraries is perfect for library administrators of all generations—it’s the first and only resource of its kind. It also serves as an informative guide for new Millennial librarians. Learn about the impact of the generational shift in libraries involving budget, staffing, and collections. This book includes contributions from nearly 30 librarians.

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  Collateral Sanction and American Exceptionalism: A Comparative Perspective, in American Exceptionalism in Crime and Punishment (Kevin R. Reitz ed., 2018)

  Nora V. Demleitner

  Across the U.S., there was an explosion of severity in nearly every form of governmental response to crime from the 1970s through the 2000s. This book examines the typically ignored forms punishment in America beyond incarceration and capital punishment to include probation and parole supervision rates-and revocation rates, an ever-growing list of economic penalties imposed on offenders, and a web of collateral consequences of conviction unimaginable just decades ago. Across these domains, American punitiveness exceeds that in other developed democracies-where measurable, by factors of five-to-ten. In some respects, such as rates of incarceration and (perhaps) correctional supervision, the U.S. is the world "leader." Looking to Europe and other English-speaking countries, the book's contributors shed new light on America's outlier status, and examine its causes. One causal theory examined in detail is that the U.S. has been exceptional not just in penal severity since the 1970s, but also in its high rates of high rates of homicide and other serious violent crimes. With leading researchers from many fields and national perspectives, American Exceptionalism in Crime and Punishment shows that the largest problems of crime and justice cannot be brought into focus from the vantage point of any one jurisdiction. Looking cross-nationally, the book addresses what it would take for America to rejoin the mainstream of the Western world in its uses of criminal penalties.

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  Immigration and Terrorism, in Routledge Handbook on Immigration and Crime (Holly Ventura Miller & Anthony Peguero eds., 2018)

  Nora V. Demleitner

  This Handbook examines the relationship between immigration and crime by presenting chapters reflecting key issues from both historical and current perspectives. The volume includes a range of topics related to immigration and crime, such as the links between immigration rates and crime rates, nativity and crime, and the social construction of the criminal immigrant, as well as historical and current immigration policy vis-à-vis perceptions of the criminal immigrant. Other topics covered in this volume include theoretical perspectives on immigration and assimilation, sanctuary cities, and immigration in the context of the "war on terror."

  The Routledge Handbook on Immigration and Crime fills the gap in the literature by offering a volume that includes original empirical work as well as review essays that deliver a complete overview of immigration and crime relying on both historical and contemporary perspectives. It is a key collection for students in immigration courses; scholars and researchers in diverse disciplines including criminal justice, criminology, sociology, demography, law, psychology, and urban studies; and policy makers dealing with immigration and border security concerns.

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  Sentencing Law and Policy: Cases, Statutes and Guidelines (4th ed. 2018)

  Nora V. Demleitner, Douglas A. Berman, Marc L. Miller, and Ronald F. Wright

  One of the foremost books in Sentencing Law, the new fourth edition continues in the tradition of its predecessors by giving students a comprehensive overview of modern sentencing practices. Authored by leading scholars, this casebook provides thorough examination of underlying doctrine, motivates students to tackle the important policy and political issues that animate sentencing practices, and poses challenging questions and hypotheticals to stimulate class discussion and independent thought.

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  Challenges for the Enforcement and Effectiveness of Criminal Law: The Prohibition on Illegal Drugs, in Enforcement and Effectiveness of the Law: General Contributions of the Montevideo Thematic Congress (Nicolás Etcheverry Estrázulas et al. eds., 2018)

  Nora V. Demleitner and Lorena Bachmaier Winter

  This book gathers the general contributions to the 3rd Thematic Congress of the International Academy of Comparative Law, which took place from 16 to 18 November 2016 in Montevideo, Uruguay. The main topic of the Congress was the enforcement and effectiveness of the law as a particularly relevant concern in today’s society, in which the expressions of law have multiplied and legal pluralism seems to have reached its peak.

  The book addresses the enforcement of constitutional rights in national and supranational contexts, as well as the effectiveness of international dispute settlement. Further, it examines in detail the relations between the enforcement and effectiveness of criminal law, contract law and family law.

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  The Choppy Journey to Codification, in Philosophical Foundation of International Criminal Law: Correlating Thinkers (Morten Bergsmo & Emiliano J. Buis eds., 2018)

  Mark A. Drumbl

  This first volume in the series 'Philosophical Foundations of International Criminal Law' correlates the writings of leading philosophers with international criminal law. The chapters discuss thinkers such as Plato, Cicero, Ulpian, Aquinas, Grotius, Hobbes, Locke, Vattel, Kant, Bentham, Hegel, Durkheim, Gandhi, Kelsen, Wittgenstein, Lemkin, Arendt and Foucault. As a sub-discipline of philosophy of international criminal law starts to emerge - giving the discipline deeper roots - such thinkers should not be excluded. The book does not develop or promote a particular philosophy or theory of international criminal law. Rather, it sees philosophy of international criminal law as a discourse space, which includes a) correlational or historical, b) conceptual or analytical, and c) interest- or value-based approaches.

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  Navigating Challenges in Child Protection and the Reintegration of Children Associated with non-State Armed Groups, in Cradled by Conflict: Child Involvement with Armed Groups in Contemporary Conflict (Siobhan O’Neil & Kato Van Broeckhoen eds., 2018)

  Mark A. Drumbl and Gabor Rona

  This edited volume analyses the evidence for how and why children become associated with, used by, and exit armed groups and considers how the international community can improve its efforts to prevent and respond to child recruitment. The volume specifically addresses the widely held assumption that there is something exceptional about the nature of contemporary conflicts and the armed groups fighting in them that requires unique policy and programmatic responses. The volume presents analysis based on original case study research, extensive interviews with key stakeholders, focus group discussions, and survey work. In each case study, a scrupulous effort was made to engage children and youth to understand their experiences.

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  Understanding the Earned Income Tax Credit, in Effectively Representing Your Client Before the IRS (7th ed. 2018)

  Michelle Lyon Drumbl and Caleb Smith

  Published by the American Bar Association Section of Taxation, Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS. Written by some of the most experienced tax controversy lawyers in the United States, this two-volume reference provides an in-depth discussion of the law and is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. The companion DVD contains select audio and video recordings, gleaned from past ABA Section of Taxation meetings, and is supplemented with meeting materials relevant to practice.

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  Corporate Law and the History of Corporate Social Responsibility, in Research Handbook on the History of Corporate and Company Law (Harwell Wells ed., 2018)

  Lyman P.Q. Johnson

  Understanding the corporation means understanding its legal framework, but until recently the origins and evolution of corporate law have received relatively little attention. The topical chapters featured in this Research Handbook, contributed by leading scholars from around the world, examine the historical development of corporation and business organization law in the Americas, Europe, and Asia from the ancient world to modern times, providing an invaluable resource for both further historical research and scholars seeking the origins of present-day issues.

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  Dominance by Inaction: Delaware’s Long Silence on Corporate Officers, in Can Delaware be Dethroned?: Evaluating Delaware’s Dominance of Corporate Law (Stephen M. Bainbridge et al. eds., 2018)

  Lyman P.Q. Johnson

  Delaware is the state of incorporation for almost two-thirds of the Fortune 500 companies, as well as more than half of all companies listed on the New York Stock Exchange, NASDAQ, and other major stock exchanges. This gives Delaware a seemingly unchallengeable position as the dominant producer of US corporate law. In recent years, however, some observers have suggested that Delaware's competitive position is eroding. Other states have long tried to chip away at Delaware's position, and recent Delaware legal developments may have strengthened the case for incorporating outside Delaware. More importantly, however, the federal government is increasingly preempting corporate governance law. The contributors to this volume are leading academics and practitioners with decades of experience in Delaware corporate law. They bring together a variety of perspectives that collectively provide the reader with a broad understanding of how Delaware achieved its dominant position and the threats it faces.

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  Protecting Mutual Fund Investors: An Inevitable Eclecticism, in Research Handbook on the Regulation of Mutual Funds (William A. Birdthistle & John Morley eds., 2018)

  Lyman P.Q. Johnson

  The growth of mutual funds has been a truly global phenomenon and deserves a broad international analysis. Local political economies and legal regimes have created different regulatory preferences for the oversight of these funds, and academics, public officials, and legal practitioners wishing to understand the global investing environment need an appreciation for these international differences. This Handbook addresses these and several other issues concerning mutual funds. The contributors, leading scholars in the field of investment law from around the world, provide a current legal analysis of funds from a variety of perspectives and using an array of methodologies that consider the large fundamental questions governing the role and regulation of investments funds as well identity and behavior of investors and issues surrounding less orthodox funds, such as money market funds, ETFs, and private funds.

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  Relating Fiduciary Duties to Corporate Personhood and Corporate Purpose, in Research Handbook on Fiduciary Law (D. Gordon Smith & Andrew S. Gold eds., 2018)

  Lyman P.Q. Johnson

  The Research Handbook on Fiduciary Law offers specially commissioned chapters written by leading scholars and covers a wide range of important topics in fiduciary law. Topical contributions discuss: various fiduciary relationships; the duty of loyalty and other fiduciary obligations; fiduciary remedies; the role of equity; the role of trust; international and comparative perspectives; and public fiduciary law. This Research Handbook will be of interest to readers concerned with both theory and practice, as it incorporates significant new insights and developments in the field.

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  Daily Duties: Āhnika, in Hindu Law: A New History of Dharma (Patrick Olivelle & Donald R. Davis, Jr. eds., 2018)

  Timothy Lubin

  Through pointed studies of important aspects and topics of dharma in Dharmasastra, this comprehensive collection shows that the history of Hinduism cannot be written without the history of Hindu law. Part one provides a concise overview of the literary genres in which Dharmasastra was written with attention to chronology and historical developments. This study divides the tradition into its two major historical periods -- the origins and formation of the classical texts and the later genres of commentary and digest -- in order to provide a thorough, but manageable overview of the textual bases of the tradition. Part two presents descriptive and historical studies of all the major substantive topics of Dharmasastra. Each chapter offers readers with direct knowledge of the debates, transformations, and fluctuating importance of each topic. Readers will also gain insight into the ethos or worldview of religious law in Hinduism, enabling them to get a feel for how dharma authors thought and why. Part three contains brief studies of the impact and reception of Dharmasastra in other South Asian cultural and textual traditions. Part four draws inspiration from "critical terms" in contemporary legal and religious studies to analyze Dharmasastra texts. Contributors offer interpretive views of Dharmasastra that start from hermeneutic and social concerns today.

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  The Vedic Graduate: Snātaka, in Hindu Law: A New History of Dharma (Patrick Olivelle & Donald R. Davis, Jr. eds., 2018)

  Timothy Lubin

  Through pointed studies of important aspects and topics of dharma in Dharmasastra, this comprehensive collection shows that the history of Hinduism cannot be written without the history of Hindu law. Part one provides a concise overview of the literary genres in which Dharmasastra was written with attention to chronology and historical developments. This study divides the tradition into its two major historical periods -- the origins and formation of the classical texts and the later genres of commentary and digest -- in order to provide a thorough, but manageable overview of the textual bases of the tradition. Part two presents descriptive and historical studies of all the major substantive topics of Dharmasastra. Each chapter offers readers with direct knowledge of the debates, transformations, and fluctuating importance of each topic. Readers will also gain insight into the ethos or worldview of religious law in Hinduism, enabling them to get a feel for how dharma authors thought and why. Part three contains brief studies of the impact and reception of Dharmasastra in other South Asian cultural and textual traditions. Part four draws inspiration from "critical terms" in contemporary legal and religious studies to analyze Dharmasastra texts. Contributors offer interpretive views of Dharmasastra that start from hermeneutic and social concerns today.

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  The Vedic Student: Brahmacārin, in Hindu Law: A New History of Dharma (Patrick Olivelle & Donald R. Davis, Jr. eds., 2018)

  Timothy Lubin

  Through pointed studies of important aspects and topics of dharma in Dharmasastra, this comprehensive collection shows that the history of Hinduism cannot be written without the history of Hindu law. Part one provides a concise overview of the literary genres in which Dharmasastra was written with attention to chronology and historical developments. This study divides the tradition into its two major historical periods -- the origins and formation of the classical texts and the later genres of commentary and digest -- in order to provide a thorough, but manageable overview of the textual bases of the tradition. Part two presents descriptive and historical studies of all the major substantive topics of Dharmasastra. Each chapter offers readers with direct knowledge of the debates, transformations, and fluctuating importance of each topic. Readers will also gain insight into the ethos or worldview of religious law in Hinduism, enabling them to get a feel for how dharma authors thought and why. Part three contains brief studies of the impact and reception of Dharmasastra in other South Asian cultural and textual traditions. Part four draws inspiration from "critical terms" in contemporary legal and religious studies to analyze Dharmasastra texts. Contributors offer interpretive views of Dharmasastra that start from hermeneutic and social concerns today.

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  Towards a South Asian Diplomatics: Cosmopolitan Norms and Regional Idioms in the Use of Documents, in Studies in Historical Documents from Nepal and India (Simon Cubelic et al. eds., 2018)

  Timothy Lubin

  This volume is the outcome of the conference “Studying Documents in Premodern South Asia and Beyond: Problems and Perspective”, held in October 2015 in Heidelberg. In bringing together experts from different fields—including Indology, Tibetology, History, Anthropology, Religious Studies, and Digital Humanties—it aims at exploring and rethinking issues of diplomatics and typology, the place of documents in relation to other texts and literary genres, methods of archiving and editing documents, as well as their “social life”, i.e. the role they play in social, religious and political constellations, the agents and practices of their use, and the norms and institutions they embody and constitute. The book is the first volume of the Documenta Nepalica – Book Series, published by the Heidelberg Academy of Sciences and Humanities in collaboration with the National Archives, Nepal.

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  Criminal Procedure in Practice (5th ed. 2018)

  Paul Marcus, Melanie D. Wilson, and Jack B. Zimmerman

  This comprehensive guide will assist anyone involved in the criminal justice system and will serve as an especially valuable guide for new prosecutors or defense attorneys entering the field. The text gives a broad overview of criminal procedure from investigation all the way through post-conviction reviews. The authors discuss complex topics such as standing, fruit of the poisonous tree, car stops, the privilege against self-incrimination, eyewitness identification, habeas corpus, and double jeopardy in both the civilian and military settings. All the principal Supreme Court decisions are explained: Mapp, Gates, Gideon, Wade, Miranda, Brady, and many others.

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  Germany’s German Constitution, in The Invisible Constitution in Comparative Perspective (Rosalind Dixon & Adrienne Stone eds., 2018)

  Russell A. Miller

  Constitutions worldwide inevitably have 'invisible' features: they have silences and lacunae, unwritten or conventional underpinnings, and social and political dimensions not apparent to certain observers. The Invisible Constitution in Comparative Perspective helps us understand these dimensions to contemporary constitutions, and their role in the interpretation, legitimacy and stability of different constitutional systems. This volume provides a nuanced theoretical discussion of the idea of 'invisibility' in a constitutional context, and its relationship to more traditional understandings of written versus unwritten constitutionalism. Containing a rich array of case studies, including discussions of constitutional practice in Australia, Canada, China, Germany, Hong Kong, Israel, Italy, Indonesia, Ireland and Malaysia, this book will look at how this aspect of 'invisible constitutions' is manifested across different jurisdictions.

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  Literature as Human Dignity: The Constitutional Court’s Misguided Ban of the Novel Esra, in Human Dignity in Context (Dieter Grimm et al. eds., 2018)

  Russell A. Miller

  Human dignity is the key term that the Universal Declaration on Human Rights placed at the center of legal discourse on a global level. The Universal Declaration inspired the subsequent use of dignity in domestic constitutional documents as well as in international and regional human rights texts. In 1949, Germany incorporated the concept of human dignity in its Basic law, placing it at the core of the constitutional document and this reference has probably become the most influential national constitutional reference to human dignity. Article 1 para. 1 of the Basic Law provides that '[t]he dignity of man is inviolable. To respect and to protect it shall be the duty of all public authority.' This book provides a contextual analysis of human dignity, exploring its legal and political implications and reflecting current debates on human dignity in multiple disciplinary fields. Following an introduction by the editors, the book is divided into three parts: foundations, developments, variations and rounded off with a conclusion by a distinguished comparative constitutionalist that puts the preceding discussions into perspective.

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  Remedies: Cases and Materials (9th ed. 2018)

  Doug Rendleman and Caprice L. Roberts

  Remedies Ninth teaches students how to traverse the complex territory of choice and measurement of plaintiffs’ remedies. Accessible and readable decisions build on upper-level students’ first-year courses in contracts, torts, property, constitutional law, and civil procedure. Remedies Ninth is organized to teach students how to choose and measure damages, injunctions, and restitution. It emphasizes the lawyer’s tactics in addition to the court’s decisions. It examines law and economics in selecting between tort and contract remedies. Remedies Ninth teaches the substance and remedies of unjust enrichment law with provocative cases and discussion of the Restatement (Third) of Restitution and Unjust Enrichment (A.L.I. 2011). New decisions in Remedies Ninth examine medical and emotional distress damages, the American attorney-fee Rule and the private-attorney-general exception, state constitutional limits on damages caps, the continuing impact of eBay v. MercExchange on injunctions, unconscionability in a contract to arbitrate, contractual limitations on recovery of damages, restitutionary disgorgement remedies for opportunistic breach of contract, and remedies for harm to pets