The Taxation Of Corporations
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| Author | : Ruud A. de Mooij |
| Publisher | : International Monetary Fund |
| Total Pages | : 388 |
| Release | : 2021-02-26 |
| Genre | : Business & Economics |
| ISBN | : 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
| Author | : Edwin Robert Anderson Seligman |
| Publisher | : |
| Total Pages | : 122 |
| Release | : 1890 |
| Genre | : Corporations |
| ISBN | : |
| Author | : Stephen A. Lind |
| Publisher | : West Publishing Company |
| Total Pages | : 84 |
| Release | : 1997 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Reginald Mombrun |
| Publisher | : |
| Total Pages | : 360 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : |
Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns. "The book is very thorough and detailed . . . While the book can certainly be used as a text, it could also serve as a valuable library resource to anyone seeking a general understanding of the structure of the corporate tax system . . . Highly recommended." -- CHOICE Magazine
| Author | : Henry Montefiore Powell |
| Publisher | : |
| Total Pages | : 644 |
| Release | : 1914 |
| Genre | : Corporations |
| ISBN | : |
| 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.
| Author | : Harry George Friedman |
| Publisher | : New York : Columbia University Press, Macmillan Company, agents |
| Total Pages | : 206 |
| Release | : 1907 |
| Genre | : Business & Economics |
| ISBN | : |
Traces the historical development of corporation taxes and to indicate their fiscal importance. Focuses on the state of Massachusetts due to its industrial character and extended history in the taxation of corporations.
| Author | : Peter Harris |
| Publisher | : Cambridge University Press |
| Total Pages | : 651 |
| Release | : 2013-03-07 |
| Genre | : 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 | : United States. Internal Revenue Service |
| Publisher | : |
| Total Pages | : 332 |
| Release | : 2000 |
| Genre | : Corporations |
| ISBN | : |
| Author | : Douglas A. Kahn |
| Publisher | : West Academic Publishing |
| Total Pages | : 272 |
| Release | : 2020-10-07 |
| Genre | : |
| ISBN | : 9781647085261 |
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.
