Current law, however, generally taxes the third acquisition pattern—a corporate stock sale—more favorably than the other two. If the corporation acquiring the stock of the target makes a section 338(g) election, then the consequences ...
Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: a logical cradle-to-grave organization modified by considering corporate liquidations prior to the more complex ...
This clearly written guide helps students understand both the rules And The policy of corporate taxation. By addressing the full array of topics without overwhelming the student. Block creates a...
Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. As such, the text includes almost no original materials from court cases or administrative guidance.
The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach
The two-step method of the Examples & Explanations Series is especially appropriate For The complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper ...
Ultimately, after studying this text, the reader should have a valuable understanding of the taxation of both C corporations and S corporations.
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels.
The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a and"and"building-blockand"and" approach from basic to ...