Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0

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Book Description
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0

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Book Description
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Jonathan Sobeloff
Publisher:
ISBN: 9780829921229
Category : Bonds
Languages : en
Pages : 362

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Book Description


Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Jonathan Sobeloff
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440

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Book Description


Federal Income Taxation of Corporations and Shareholders

Federal Income Taxation of Corporations and Shareholders PDF Author: Boris I. Bittker
Publisher:
ISBN: 9781508301509
Category : Corporations
Languages : en
Pages :

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Federal Income Taxation of Corporations and Partnerships

Federal Income Taxation of Corporations and Partnerships PDF Author: Howard E. Abrams
Publisher: Aspen Publishing
ISBN: 1543804276
Category : Law
Languages : en
Pages : 936

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Book Description
This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships

Federal Income Taxation of Corporations and Partnerships

Federal Income Taxation of Corporations and Partnerships PDF Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 776

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Book Description
A return to coverage of partnerships & limited liability companies highlights the Third Edition of FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS. With more of the extremely effective problems that gained it such widespread praise, this flexible casebook is now completely updated for use in a wide variety of course offerings. To simplify the intricacies of the taxation of business enterprises, the authors: use problems & examples in almost every chapter -in addition to cases & notes illustrate typical commercial transactions emphasize major themes of policy & practice keep the book flexible enough to be used in two-, three-, or four-credit courses offer an extensive Teacher's Manual FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS, Third Edition, is logically organized into three main parts: Corporations S Corporations Partnerships The Third Edition reflects recent developments in corporate & partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies & hybrid entities new debt/equity limitations 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 new elective classification regulations liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions, & Qualified Subchapter S Subsidiaries Give your students a firm foundation in the means & methods of corporate taxation & partnership today.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners PDF Author: Jeffrey L. Kwall
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 876

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Book Description


Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell PDF Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 596

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Book Description
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.

Federal Income Taxation of Corporations and Shareholders

Federal Income Taxation of Corporations and Shareholders PDF Author: Boris I. Bittker
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 456

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Book Description


Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations PDF Author: John K. McNulty
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 258

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Book Description
Provides introductory explanation of the purposes and uses of the federal income tax law relating to S corporations. Topics include acquiring and maintaining the S status, tax issues and consequences, effects of the S election to shareholders, and tax-free reorganizations and divisions of S corporations, as well as comparisons to C corporations and partnerships.