Corporate and Partnership Income Tax Code and Regulations

Corporate and Partnership Income Tax Code and Regulations PDF Author: United States
Publisher:
ISBN: 9781683286233
Category : Corporations
Languages : en
Pages : 0

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Book Description
Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Corporate and Partnership Income Tax Code and Regulations

Corporate and Partnership Income Tax Code and Regulations PDF Author: United States
Publisher:
ISBN: 9781683286233
Category : Corporations
Languages : en
Pages : 0

Get Book Here

Book Description
Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2021-2022

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2021-2022 PDF Author: STEVEN A.. STARK BANK (KIRK J.)
Publisher: Foundation Press
ISBN: 9781647088804
Category :
Languages : en
Pages : 942

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Book Description
Receive complimentary lifetime digital access to the eBook with new print purchase. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2021.

SELECTED SECTIONS CORPORATE AND PARTNERSHIP INCOME TAX CODE AND REGULATIONS, 2020-2021

SELECTED SECTIONS CORPORATE AND PARTNERSHIP INCOME TAX CODE AND REGULATIONS, 2020-2021 PDF Author: STEVEN A. BANK
Publisher:
ISBN: 9781684679751
Category :
Languages : en
Pages :

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Book Description


Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2022-2023

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2022-2023 PDF Author: STEVEN A.. STARK BANK (KIRK J.)
Publisher: Foundation Press
ISBN: 9781636598956
Category :
Languages : en
Pages : 0

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Book Description
New book purchase includes complimentary digital access to the eBook. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2022.

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2023-2024

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2023-2024 PDF Author: Steven Bank
Publisher: Foundation Press
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
New book purchase includes complimentary digital access to the eBook. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2023.

Selected Sections Corporate and Partnership Income Tax Code and Regulations

Selected Sections Corporate and Partnership Income Tax Code and Regulations PDF Author: STEVEN. STARK BANK (KIRK.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description


Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2024-2025

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2024-2025 PDF Author: Steven Bank
Publisher: Foundation Press
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
New book purchase includes complimentary digital access to the eBook.Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2024.

Selected Sections Corporate and Partnership Income Tax

Selected Sections Corporate and Partnership Income Tax PDF Author: Kirk J. Stark
Publisher:
ISBN: 9781599412962
Category : Business & Economics
Languages : en
Pages : 836

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Book Description
This set of selected statutes and regulations was designed to offer maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2007-2008 Edition features several changes to the statute, including changes enacted in the Pension Protection Act of 2006, signed into law on August 16, 2006, and the Small Business and Work Opportunity Act of 2007, signed into law on May 25, 2007. The new edition also incorporates numerous changes to the regulations, including revised regulations under section 338(h)(10) on multi-step transactions, section 368 on the continuity of interest doctrine and D reorganizations, and section 752 concerning the effect to be given to certain obligations of disregarded entities.

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2019-2020

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2019-2020 PDF Author: STEVEN A.. STARK BANK (KIRK J.)
Publisher: Foundation Press
ISBN: 9781642429145
Category :
Languages : en
Pages : 900

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Book Description
Receive complimentary lifetime digital access to the eBook with new print purchase. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Partnership Taxation

Partnership Taxation PDF Author: George K. Yin
Publisher: Aspen Publishing
ISBN: 1543823580
Category : Law
Languages : en
Pages : 464

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Book Description
In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.