The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781634604062
Category :
Languages : en
Pages : 856

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Book Description

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781634604062
Category :
Languages : en
Pages : 856

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Book Description


Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners, 1997

Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners, 1997 PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781566625234
Category : Business & Economics
Languages : en
Pages : 84

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Book Description


The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners PDF Author: JEFFERY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207530
Category :
Languages : en
Pages : 916

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Book Description
An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition comprehensively incorporates all relevant changes resulting from the Tax Cuts and Jobs Act signed into law on December 22, 2017. The new edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 6th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 6th edition includes many examples and problems. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity-by-entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners

Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781566623322
Category : Corporations
Languages : en
Pages : 55

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Book Description


The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781566625913
Category :
Languages : en
Pages :

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Book Description


Kwall's Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 3D, 2011 Supplement

Kwall's Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 3D, 2011 Supplement PDF Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781599419084
Category :
Languages : en
Pages : 0

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Book Description
This supplement brings the principal text current with recent developments in the law.

Federal Income Taxation of Individuals

Federal Income Taxation of Individuals PDF Author: JEFFREY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207516
Category :
Languages : en
Pages : 500

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Book Description
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.

Federal Income Taxation of Partnerships and S Corporations

Federal Income Taxation of Partnerships and S Corporations PDF Author: Paul R. McDaniel
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 132

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Book Description


Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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Book Description


Federal Income Taxation of Corporations and Shareholders

Federal Income Taxation of Corporations and Shareholders PDF Author: Boris I. Bittker
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 2142

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Book Description
U.S. federal income taxation of corporations and shareholders with reference to case law. Focuses on complete corporate transactions and provides interrelated documents dealing with the various aspects of a specific transaction. The types of transaction covered include corporate organizations, cash and stock dividends, stock redemptions, partial liquidations, complete liquidations, spin-offs, and tax-free reorganizations.