Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 0

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Author: W. B. Ferguson
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 62

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Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Tax expenditures
Languages : en
Pages : 12

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Author: Howard E. Abrams
Publisher: Aspen Publishing
ISBN: 154380974X
Category : Law
Languages : en
Pages : 936

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Book Description
This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships

Author: Sanford Michael Guerin
Publisher: Aspen Publishing
ISBN: 1454824255
Category : Law
Languages : en
Pages : 913

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Book Description
Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses

Author: Brianne Nathanson
Publisher: Nova Science Publishers
ISBN: 9781633219229
Category : Corporations
Languages : en
Pages : 0

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Book Description
Tax expenditures -- special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations, individuals, or both -- support federal policy goals but result in revenue forgone by the federal government. Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. This book describes trends in the number of corporate tax expenditures and estimated corporate revenue losses since 1986; describes the use of corporate tax expenditures in 2011; and compares the size of corporate tax expenditures to federal spending by budget function and, for tax expenditures used only by corporations, identifies spending programs with similar purposes. This book also uses GAO's tax expenditures evaluation guide to determine what is known about the deferral of income for controlled foreign corporations; deferred taxes for certain financial firms on income earned overseas; and the graduated corporate income tax rate.

Author: Brianne Nathanson
Publisher:
ISBN: 9781634636599
Category : BUSINESS & ECONOMICS
Languages : en
Pages :

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Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20

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Author: Ray M. Sommerfeld
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 476

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Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1508

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