The Corporate Tax Practice Series
Author : Louis S. Freeman
Publisher :
Page : pages
File Size : 36,48 MB
Release :
Category : Consolidation and merger of corporations
ISBN : 9781402415104
Author : Louis S. Freeman
Publisher :
Page : pages
File Size : 36,48 MB
Release :
Category : Consolidation and merger of corporations
ISBN : 9781402415104
Author : Louis S. Freeman
Publisher :
Page : pages
File Size : 27,22 MB
Release :
Category : Consolidation and merger of corporations
ISBN : 9781402415104
Author :
Publisher :
Page : pages
File Size : 43,92 MB
Release : 2010
Category : Consolidation and merger of corporations
ISBN :
Author : Louis S. Freeman
Publisher :
Page : pages
File Size : 22,97 MB
Release :
Category : Consolidation and merger of corporations
ISBN : 9781402434341
Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 37,37 MB
Release : 2013-03-07
Category : Business & Economics
ISBN : 1107033535
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author : Practising Law Institute
Publisher :
Page : pages
File Size : 44,39 MB
Release : 2010
Category : Consolidation and merger of corporations
ISBN : 9780872241022
Author :
Publisher :
Page : 560 pages
File Size : 24,79 MB
Release : 1993
Category : Taxation
ISBN :
Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 14,35 MB
Release : 2013-03-07
Category : Law
ISBN : 110731142X
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Author : Stephen J. Anderson
Publisher : Panel Pub
Page : pages
File Size : 39,26 MB
Release : 1990-12-01
Category : Corporations
ISBN : 9781878375193
Author : George K. Yin
Publisher : Aspen Publishing
Page : 818 pages
File Size : 37,76 MB
Release : 2015-11-12
Category : Law
ISBN : 145486074X
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. 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 from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options