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:
ISBN: 9781599412542
Category : Corporations
Languages : en
Pages : 0

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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:
ISBN: 9781599412542
Category : Corporations
Languages : en
Pages : 0

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Book Description


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.

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:
ISBN:
Category : Business & Economics
Languages : en
Pages : 856

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Book Description
This casebook provides detailed information on taxation of corporations, partnerships, limited liability, and other owners. The casebook is a compilation related major statutes. Part of the University Casebook SeriesĀ®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

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 Partnerships

Federal Income Taxation of Corporations and Partnerships PDF Author: Howard E. Abrams
Publisher: Aspen Publishing
ISBN: 1543804276
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

 PDF Author:
Publisher: Cengage Learning
ISBN: 0357900766
Category :
Languages : en
Pages : 1094

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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


Taxation for Decision Makers, 2019 Edition

Taxation for Decision Makers, 2019 Edition PDF Author: Shirley Dennis-Escoffier
Publisher: John Wiley & Sons
ISBN: 1119497280
Category : Business & Economics
Languages : en
Pages : 656

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Book Description
Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details.

Budget options

Budget options PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 288

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Book Description


Fundamentals of Taxation for Individuals and Business Entities

Fundamentals of Taxation for Individuals and Business Entities PDF Author: Gregory A. Carnes
Publisher: John Wiley & Sons
ISBN: 1394239424
Category : Business & Economics
Languages : en
Pages : 1042

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Book Description
An innovative approach to understanding the federal income tax laws and using them to develop tax-efficient strategies for individuals and businesses. Present the big picture with a practice-based approach to understanding tax laws so students can develop critical thinking and problem-solving skills that prepare them for the real world. Fundamentals of Taxation for Individuals and Business Entities, 2025 Edition introduces a logical foundation for the income tax system so students can understand why a law exists and how to apply the law to practical tax problems. Professional skill-building exercises develop critical thinking and communication skills and the ability to identify and address ethical dilemmas, preparing students to be effective tax professionals.