Fundamentals of Business Enterprise Taxation

Fundamentals of Business Enterprise Taxation
Author: Stephen A. Lind
Publisher:
Total Pages: 1014
Release: 2005
Genre: Business & Economics
ISBN:

Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.

Black Letter Outline on Corporate Taxation

Black Letter Outline on Corporate Taxation
Author: Stephen Schwarz
Publisher: West Academic Publishing
Total Pages: 402
Release: 2019-08-05
Genre:
ISBN: 9781642428933

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.

United States Code

United States Code
Author: United States
Publisher:
Total Pages: 1184
Release: 2013
Genre: Law
ISBN:

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Federal Income Tax Project

Federal Income Tax Project
Author: American Law Institute
Publisher:
Total Pages: 384
Release: 1992
Genre: Business & Economics
ISBN:

Proposals on United States income tax treaties. The book is a companion volume to "International aspects of United States income taxation" published in 1987. While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by which it is sought to bring divergent national tax laws and incidents of taxation into reasonable accord.

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

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners
Author: JEFFERY L. KWALL
Publisher: Foundation Press
Total Pages: 916
Release: 2018-10-26
Genre:
ISBN: 9781640207530

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition comprehensively incorporates all relevant changes resulting from the Tax Cuts and Jobs Act signed into law on December 22, 2017. The new edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 6th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 6th edition includes many examples and problems. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity-by-entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Federal Income Taxation

Federal Income Taxation
Author: Joel S. Newman
Publisher: West Academic Publishing
Total Pages: 0
Release: 2012
Genre: Income tax
ISBN: 9780314271716

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.