Black Letter Outline on Corporate Taxation

Black Letter Outline on Corporate Taxation PDF

Author: Stephen Schwarz

Publisher: West Academic Publishing

Published: 2019-08-05

Total Pages: 402

ISBN-13: 9781642428933

DOWNLOAD EBOOK →

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.

Partnership Taxation

Partnership Taxation PDF

Author: Stephen Schwarz

Publisher:

Published: 2017

Total Pages: 0

ISBN-13: 9781634602921

DOWNLOAD EBOOK →

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 partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Black Letter Outline on Federal Income Taxation

Black Letter Outline on Federal Income Taxation PDF

Author: David Hudson

Publisher: West Academic Publishing

Published: 2021-05-13

Total Pages: 431

ISBN-13: 9781683288107

DOWNLOAD EBOOK →

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.

Property

Property PDF

Author: Roger Bernhardt

Publisher:

Published: 2005

Total Pages: 1104

ISBN-13:

DOWNLOAD EBOOK →

This new first-year casebook is a unique blend of cases and real-world problems. The authors -- nationally known for bridging the gap between theory and practice and collectively possessing more than 150 semesters of teaching first-year property -- have created a book using thoughtful decisions by judges wrestling with contemporary problems. This casebook concentrates on issues that are meaningful to students today as learners and will be vital to them later as attorneys. The authors have selected opinions that are intelligible as well as concise, so as to be quickly understood. Scarce class time is thereby made available to apply those rules to contemporary problems. Excerpts from opinions in related cases, statutes, and relevant articles follow each primary case to provide comprehensive overviews of every topic. Professors will find the extensive Teacher's Manual a fitting companion. It contains over 5,000 questions to put to students: questions that require them to apply the rules, rather than to merely recite what the cases held. Its availability on-line offers professors the convenience of editing, printing and taking these materials as notes directly into the classroom. Click here to request access to the online teacher's manual

Federal Corporate Taxation

Federal Corporate Taxation PDF

Author: Howard E. Abrams

Publisher:

Published: 1990

Total Pages: 312

ISBN-13:

DOWNLOAD EBOOK →

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

Federal Income Taxation of Business Enterprises

Federal Income Taxation of Business Enterprises PDF

Author: Richard A. Westin

Publisher: MICHIE

Published: 1995

Total Pages: 784

ISBN-13:

DOWNLOAD EBOOK →

This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies. The book begins with the study of partnerships, moves to C- corporations, then to S-corporations, then to limited liability companies, and closes with an optional review of some unusual forms, such as cooperatives, regulated investment companies, and real estate investment trusts.

Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell PDF

Author: Douglas A. Kahn

Publisher: West Academic Publishing

Published: 2020-10-07

Total Pages: 272

ISBN-13: 9781647085261

DOWNLOAD EBOOK →

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.

Principles of Corporate Taxation

Principles of Corporate Taxation PDF

Author: Douglas A. Kahn

Publisher:

Published: 2019

Total Pages: 427

ISBN-13: 9781634603362

DOWNLOAD EBOOK →

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.

Lanterna Rally - Theme by Grace Themes