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.







A Treatise on the Federal Corporation Tax Law


Book Description

Considers the corporation tax provisions of the Payne Tariff Act of 1909.




Federal Tax Valuation


Book Description







Federal Income Taxation of Corporations Filing Consolidated Returns


Book Description

An invaluable tax planning guide & procedural manual that meets the demand for substantial analysis of this domain of tax law. 4 Volumes; Looseleaf; updated semi-annually.







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.




A Treatise on the Federal Corporation Tax Law, Including Therein a Commentary on the Act Itself, an Appendix Containing the Text of the Act, All Rules and Regulations of the Treasury Department, Relating in Any Way to the Act; Text of All Laws Relating to the Collection, Remission and Refund of Internal Revenue; Text Applicable to the Administration of the Federal Corporation Tax Law, and Opinions of the Attorney-general Bearing Upon the Meaning of the Act


Book Description

Considers the corporation tax provisions of the Payne Tariff Act of 1909.




State Taxation


Book Description