The organization, operation, and taxable sales and liquidations are studied on a comparative basis, first looking at C corporations, then partnerships, and then S corporations. The last area, reorganization, pertains only to corporations. The final chapter in each part focuses on the tax policy aspects of the particular topic. The overall structure of the book should facilitate a comparison of the doctrines governing the taxation of the three forms and thereby give the student an enhanced understanding of the policy rationales underlying our system of business taxation.
Taxation of Business Entities
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and non-taxconsequences of multiple parties involved in transactions, and the integrationof financial and tax accounting topics ...
The breadth of the topical coverage, the story line approach to presenting the material, the emphasis on the tax and non-tax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting ...
But now it includes both a problem set and a teacher's manual, so it can be used as the main text for any of the three courses. The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation.
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics ...
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics ...
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics ...
The book has been updated to include discussion of the special taxation of Qualified Business Income and other changes adopted as part of the 2017 Tax Cuts and Jobs Act.
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics ...
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics ...