Federal Corporate Taxation PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Federal Corporate Taxation PDF full book. Access full book title Federal Corporate Taxation by Howard E. Abrams. Download full books in PDF and EPUB format.
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
Get Book Here
Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
Get Book Here
Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 388
Get Book Here
Book Description
Previous edition, 2nd, published in 1990.
Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 992
Get Book Here
Book Description
A return to coverage of partnerships and limited liability companies highlights the Third Edition of Federal Income Taxation of Corporations and Partnerships. with more of the extremely effective problems that gained it such widespread praise, this flexible casebook is now completely updated for use in a wide variety of course offerings. To simplify the intricacies of the taxation of business enterprises, the authors: use problems and examples in almost every chapter - in addition to cases and notes illustrate typical commercial transactions emphasize major themes of policy and practice keep the book flexible enough to be used in two-, three-, or four-credit courses Federal Income Taxation of Corporations and Partnerships, Third Edition, is logically organized into three main parts: Corporations S Corporations Partnerships The Third Edition reflects recent developments in corporate and partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies and hybrid entities new debt/equity limitations in corporate formations and reorganizations anti-abuse redemption provisions covering stock options and sales between related corporations the Anti-Morris Trust changes to tax-free spin-offs new elective classification regulations liberalization of Subchapter S shareholder restrictions and changes to timing of Subchapter S distributions, and Qualified Subchapter S Subsidiaries
Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402
Get Book Here
Book Description
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Author: Douglas A. Kahn
Publisher:
ISBN: 9781634603362
Category : Corporate reorganizations
Languages : en
Pages : 427
Get Book Here
Book Description
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.
Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
ISBN: 9781636593579
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852
Get Book Here
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0
Get Book Here
Book Description
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Get Book Here
Book Description
Author: Dominic Daher
Publisher: Cch Incorporated
ISBN: 9780808027898
Category : Business & Economics
Languages : en
Pages : 357
Get Book Here
Book Description
Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.
