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Black Letter Outline on Corporate Taxation

Author : Stephen Schwarz

Publisher : West Academic Publishing

Page : 402 pages

File Size : 46,89 MB

Release : 2019-08-05

Category :

ISBN : 9781642428933

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Book Description

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. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.



Fundamentals of Corporate Taxation

Author : Stephen A. Lind

Publisher : West Publishing Company

Page : 84 pages

File Size : 46,22 MB

Release : 1997

Category : Business & Economics

ISBN :

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Taxation of S Corporations in a Nutshell

Author : Douglas A. Kahn

Publisher : West Academic Publishing

Page : 272 pages

File Size : 35,26 MB

Release : 2020-10-07

Category :

ISBN : 9781647085261

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Book Description

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.





Federal Corporate Taxation

Author : Howard E. Abrams

Publisher :

Page : 312 pages

File Size : 44,78 MB

Release : 1990

Category : Business & Economics

ISBN :

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Book Description

The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0



Principles of Corporate Taxation

Author : Douglas A. Kahn

Publisher :

Page : 427 pages

File Size : 14,19 MB

Release : 2019

Category : Corporate reorganizations

ISBN : 9781634603362

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Book Description

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.



Federal Income Taxation

Author : Joel S. Newman

Publisher : West Academic Publishing

Page : 0 pages

File Size : 23,65 MB

Release : 2012

Category : Income tax

ISBN : 9780314271716

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Book Description

This title is a part of our CasebookPlus™ offering as ISBN 9781634601726. Learn more at CasebookPlus.com. This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.



The Logic of Subchapter K

Author : Laura E. Cunningham

Publisher : West Academic Publishing

Page : 292 pages

File Size : 13,69 MB

Release : 2006

Category : Business & Economics

ISBN :

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Book Description

The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.



Federal Income Taxation

Author : Daniel L. Simmons

Publisher :

Page : 0 pages

File Size : 10,88 MB

Release : 2017

Category : Income tax

ISBN : 9781609302641

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Book Description

Hardbound - New, hardbound print book.



Black Letter Outline on Federal Income Taxation

Author : David Hudson

Publisher : West Academic Publishing

Page : 431 pages

File Size : 23,29 MB

Release : 2021-05-13

Category :

ISBN : 9781683288107

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Book Description

Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.