Fundamentals of Corporate Taxation: Cases and Materials
- ISBN-10
- 1609300688
- ISBN-13
- 9781609300685
- Series
- Fundamentals of Corporate Taxation
- Category
- Corporations
- Pages
- 720
- Language
- English
- Published
- 2012
- Authors
- Stephen Schwarz, Daniel J. Lathrope
Description
The eighth edition of this widely used casebook continues its long tradition of teaching the fundamentals of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the eighth edition include: Coverage of all significant developments since the last edition, including the impact of changing tax rates on corporate-shareholder transactions; regulations on the basis consequences of dividend-equivalent redemptions, allocation of basis in various corporate-shareholder transactions, 336(e) elections, all cash D reorganizations, and the treatment of hot stock in corporate divisions; and codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning. A discussion of the design options and prospects for fundamental corporate tax reform. A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity. Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions. Reorganized problem sets on acquisitive reorganizations and corporate divisions, with an emphasis on more efficient coverage in a transactional setting.
Get the book
Other editions
-
- 1996-12-01
- 215 pages
- Paperback
- -
-
- 1994-07
- 43 pages
- Paperback
- -
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