The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners
ISBN-10
1636594654
ISBN-13
9781636594651
Language
English
Published
2022-10-28
Publisher
Foundation Press
Author
Jeffrey L. Kwall

Description

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 7th edition updates, expands, and clarifies the prior edition. The 7th edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The new edition is accompanied by a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations, and partnerships. The material can be taught in either an integrated manner or entity-by-entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations, and spin-offs. The 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.