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.
A return to coverage of partnerships and limited liability companies highlights the Third Edition of Federal Income Taxation of Corporations and Partnerships. with more of the extremely effective problems that...
The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems.
Teacher's Manual for Federal Income Taxation of Corporations and Partnerships, Third Edition
This problem set is designed to accompany the law school casebook, Federal Income Tax of Partnerships and "S" Corporations 3d. However, the problems can be used with any text on...
Cram101 Just the FACTS101 studyguides give all of the outlines, highlights, notes, and quizzes for your textbook with optional online comprehensive practice tests. Only Cram101 is Textbook Specific. Accompanys: 9780735539938 .
You can even use this edition to prepare for the C.P.A. exam or Enrolled Agent exam or begin study for a career in tax accounting, financial reporting or auditing.
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...
This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies. The book begins with the study...
Looseleaf: Federal Income Taxation Corporations and Partnerships 4e
Selection of leading cases, rulings and court opinions appropriate for introduction of law students to federal income taxation.