Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 132

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Author:
Publisher:
ISBN:
Category : Electronic journals
Languages : en
Pages : 1628

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Author: Rose Arny
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 1752

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Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 2576

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Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 796

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Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 226

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Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 3054

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Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781642428797
Category : Business enterprises
Languages : en
Pages : 1139

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Book Description
Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are: The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems. The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships. A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest. New limitations on the deduction of excess business losses. Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.

Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 484

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Contains the final statistical record of companies which merged, were acquired, went bankrupt or otherwise disappeared as private companies.

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Publisher:
ISBN:
Category : Manchuria (China)
Languages : en
Pages : 662

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