The new edition also incorporates numerous changes to the regulations, including revised regulations under section 338(h)(10) on multi-step transactions, section 368 on the continuity of interest doctrine and D reorganizations, and section ...
The 2012-2013 Edition takes into account recent legislative and regulatory developments occurring in 2011 and prior years under Sections 302, 331, 355, 358, 368, 381, and to the regulatory definitions for business entities under 301.7701.
Corporate and Partnership Income Tax Code and Regulations: Selected Sections
The 2013-2014 Edition takes into account recent legislative and regulatory developments occurring in 2013 and prior years, including those regarding the use of controlled corporations to avoid the application of Section 304 and those ...
This set of selected statutes and regulations was designed to offer maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation.
This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation.
This pamphlet is meant to offer maximum flexibility & ease of use. Its compact size will result in cost savings to students.