Federal Income Taxation of Corporations and Partnerships
- ISBN-10
- 0735512116
- ISBN-13
- 9780735512115
- Series
- Federal Income Taxation of Corporations and Partnerships
- Category
- Business & Economics / Taxation / Corporate
- Pages
- 936
- Language
- English
- Published
- 2000
- Publisher
- Aspen Law & Business
- Authors
- Howard E. Abrams, Richard L. Doernberg
Description
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 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 and examples in almost every chapter - in addition to cases and notes
illustrate typical commercial transactions
emphasize major themes of policy and practice
keep the book flexible enough to be used in two-, three-, or four-credit courses
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 and partnership taxation:
10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies and hybrid entities
new debt/equity limitations in corporate formations and reorganizations
anti-abuse redemption provisions covering stock options and sales between related corporations
the Anti-Morris Trust changes to tax-free spin-offs
new elective classification regulations
liberalization of Subchapter S shareholder restrictions and changes to timing of Subchapter S distributions, and Qualified Subchapter S Subsidiaries
Get the book
Other editions
-
- 2019-02-27
- 936 pages
- Paperback
- Aspen Publishing
Similar books
-
Federal Income Taxation of Corporations and Partnerships
By Richard L. DoernbergA 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...
-
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners
By Jeffrey L. KwallThe 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.
-
1997 Supplement to the Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners
By Jeffrey L. KwallJeffrey L. Kwall, Kwall. to the corporation represent gross income to the player . In both cases , the player also ... 1991 ) ; Leavell v . Commissioner , 104 T.C. 140 ( 1995 ) . b . INCLUSIONARY ASPECTS - GAINS FROM PROPERTY Page 32 ...
-
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners
By JEFFERY L. KWALLHardbound - New, hardbound print book.
-
Teacher's Manual for Federal Income Taxation of Corporations and Partnerships, Third Edition
By Howard E. AbramsTeacher's Manual for Federal Income Taxation of Corporations and Partnerships, Third Edition
-
Federal Income Taxation of S Corporations
By John K. McNultyDefinition of Subchapter S and S Corporations; Subchapter S in General; Acquiring S Status and Maintaining it; Effects of S Election During Operation of the S Corporation -- Tax Consequences...
-
Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners
By Jeffrey L. KwallFederal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners
-
Federal Income Taxation of Partnerships and S Corporations: 2001 Supplement
By Paul R. McDaniel, Martin J. McMahon, Daniel L. SimmonsFederal Income Taxation of Partnerships and S Corporations: 2001 Supplement
-
Federal Income Taxation of Partnerships and S Corporations
By Paul R. McDanielFederal Income Taxation of Partnerships and S Corporations
-
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners: 1998 Case Supplement
By Jeffrey L. KwallThe Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners: 1998 Case Supplement