Federal Income Taxation of Corporations and Shareholders
Author: Boris I. Bittker
Publisher:
Published: 2018
Total Pages:
ISBN-13: 9781508301509
DOWNLOAD EBOOK →Author: Boris I. Bittker
Publisher:
Published: 2018
Total Pages:
ISBN-13: 9781508301509
DOWNLOAD EBOOK →Author: KAREN C.. MCNULTY BURKE (JOHN K.)
Publisher: Foundation Press
Published: 2022-10-20
Total Pages: 0
ISBN-13: 9781636593579
DOWNLOAD EBOOK →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: Martin J. McMahon
Publisher: Foundation Press
Published: 2014
Total Pages: 1289
ISBN-13: 9781609301934
DOWNLOAD EBOOK →Author: Howard E. Abrams
Publisher: Aspen Publishing
Published: 2019-02-25
Total Pages: 936
ISBN-13: 154380974X
DOWNLOAD EBOOK →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
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.
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
Published: 1999
Total Pages: 852
ISBN-13:
DOWNLOAD EBOOK →Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author: Richard L. Doernberg
Publisher: Aspen Publishers
Published: 1987
Total Pages: 776
ISBN-13:
DOWNLOAD EBOOK →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.