Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings

Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings
ISBN-10
1600421660
ISBN-13
9781600421662
Series
Federal Income Taxation of Business Enterprises
Category
Business enterprises
Language
English
Published
2012
Publisher
Vandeplas Pub.
Authors
Richard A. Westin, Richard C. E. Beck, Sergio Pareja

Description

This fourth edition covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations. In addition, it alludes to a short list of other business enterprises. It is designed to be taught as two major components: partnerships and corporations. Both components use the traditional "cradle-to-grave" approach. Because of their practical importance, the book makes reference to Social Security taxes and estate taxes. There is no discussion of State income taxes. Although the book is comparatively short, the materials are thorough and are heavily supplemented with problems. The cases have been extensively edited, and most footnotes in the original cases have been eliminated without any explicit reference to the fact of their elimination, other than the words in this paragraph. Case and statute citations of the court and commentators, as well as footnotes, have been omitted without so specifying; numbered footnotes are from the original materials but do not retain the original numbering, except by accident.

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