Author: Samuel C. Thompson
Publisher: West Academic Publishing
ISBN: 9780314059352
Category :
Languages : en
Pages : 70

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Book Description

Author: Jeffrey L. Kwall
Publisher: Foundation Press
ISBN: 9781599414003
Category : Corporations
Languages : en
Pages : 0

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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, this book uses 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 4th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 4th edition includes many examples and problems and a comprehensive teacher's manual (hard copy and diskette) with solutions to all problems and answers to all questions posed in the text. 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.

Author: Howard E. Abrams
Publisher: Aspen Publishers
ISBN: 9780735512122
Category : Corporations
Languages : en
Pages : 240

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Book Description

Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN: 9780735539938
Category : Corporations
Languages : en
Pages : 0

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Book Description
Federal Income Taxation of Corporations and Partnerships, Fourth Edition, uses a problem- and example-based approach to teaching the intricacies oftaxing corporations and partnerships. If you've taught a course like thisbefore, you already know that there's no more effective way to convey thecomplexities of this subject than by having your students work throughproblems. If you've never taught this course before, you'll be reassured bythis casebook's clarity, logic, and detailed Teacher's Manual.The Fourth Edition welcomes Don Leatherman to its author team.Professor Leatherman is the W. Allen Separk Distinguished Professor of Lawat the University of Tennessee and a recognized expert in corporatetaxation.Federal Income Taxation of Corporations and Partnerships features :a clear and approachable presentationwell-crafted problems and examplescarefully selected cases with supporting note materialillustrations of typical commercial transactionsconsistent emphasis on the major themes of policy and practiceflexible organization that adapts to two-, three, or four-creditcourses * stand-alone coverage of C corporations, S corporations, andpartnershipsextensive Teacher's Manual, with answers to all of the problemsin the casebookUpdated throughout, the Fourth Edition offers :revised introductory materials to reflect the fact that the tax rate onmost dividends received by non-corporate shareholders has been lowered tomatch that of long-term capital gains -- a change that makes many of the rulesirrelevant, redundant, and potential traps for the unwaryexpanded discussions of consolidated groups and the use of disregardedentities in corporate transactionsexpanded and refreshed coverage of partnership, which now includes avariety of tax law changes made within the last seven years, and new problemsthroughouta host of new developments in tax law and policy, including :stronger rules prohibiting incorporation of losses and other corporateanti-abuse rulesa broader use of the step-transaction rule in corporate reorganizationsrepeal of the collapsible corporation regimeIn Federal Income Taxation of Corporations and Partnerships, Fourth Edition, you'll find all of the support that you need to teach this challengingsubject with success--problems, examples, clear writing, timely cases, and adetailed Teacher's Manual.

Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 776

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Book Description
A return to coverage of partnerships & 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 & examples in almost every chapter -in addition to cases & notes illustrate typical commercial transactions emphasize major themes of policy & practice keep the book flexible enough to be used in two-, three-, or four-credit courses offer an extensive Teacher's Manual 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 & partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies & hybrid entities new debt/equity limitations 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 new elective classification regulations liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions, & Qualified Subchapter S Subsidiaries Give your students a firm foundation in the means & methods of corporate taxation & partnership today.

Author: Martin J. McMahon Jr.
Publisher: Foundation Press
ISBN: 9781642425024
Category :
Languages : en
Pages : 631

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Book Description
This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt--an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.

Author: Jeffrey L. Kwall
Publisher:
ISBN: 9781566628860
Category : Corporations
Languages : en
Pages :

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Author: Samuel C. Thompson
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 394

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Book Description
Introduces the basic structure for taxing C corporations, partnerships, and S corporations, and reviews several fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, and the like-kind exchange provision. Most major topics are introduced by a textual discussion of the basic tax factors involved followed by a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Cases, rulings, notes, and problems that deal with more esoteric issues are then presented. The book contains many of the most significant cases and rulings on each major topic.

Author: Richard L. Doernberg
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 245

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Book Description

Author: Paul R. McDaniel
Publisher: Foundation Press
ISBN: 9781599412221
Category : Law
Languages : en
Pages : 67

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Book Description