Fundamentals of Business Enterprise Taxation: Cases and Materials

Fundamentals of Business Enterprise Taxation: Cases and Materials
ISBN-10
159941385X
ISBN-13
9781599413853
Series
Fundamentals of Business Enterprise Taxation
Category
Business & Economics / General
Pages
941
Language
English
Published
2008
Publisher
Thomson Reuters/Foundation Press
Author
Stephen A. Lind

Description

Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Fourth Edition is faithful to the authors' problem-oriented "fundamentals" approach. Important highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.

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