Tax Law Design and Drafting, Volume 1


Book Description

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.




Federal Tax Aspects of Corporate Reorganizations


Book Description

This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.




Self-employment Tax


Book Description







Mergers, Acquisitions, and Buyouts


Book Description




Federal Income Taxation of S Corporations


Book Description

This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This third edition has been fully updated to reflect developments through June 2022.




Federal Taxation of Income, Estates, and Gifts


Book Description

Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.




Earnings and Profits


Book Description

"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.