Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
Total Pages: 534
Release: 1996-08-23
Genre: Business & Economics
ISBN: 9781557755872

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

Federal Tax Aspects of Corporate Reorganizations
Author: Daniel M. Schneider
Publisher: Shepard's/McGraw-Hill
Total Pages: 834
Release: 1988
Genre: Business & Economics
ISBN:

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.

Federal Income Taxation of S Corporations

Federal Income Taxation of S Corporations
Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
Total Pages: 0
Release: 2022-10-20
Genre:
ISBN: 9781636593579

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.

Earnings and Profits

Earnings and Profits
Author: David Friedel
Publisher:
Total Pages:
Release: 2010-01
Genre: Corporations
ISBN: 9781558717404

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