Author: Boris I. Bittker
Publisher: William S. Hein
Published: 2006-06-01
Total Pages:
ISBN-13: 9781575888996
DOWNLOAD EBOOK →Originally published: Hamden, Conn.: Federal Tax Press, 1959.
Author: Boris I. Bittker
Publisher:
Published: 1971
Total Pages:
ISBN-13: 9780791348109
DOWNLOAD EBOOK →Author: Howard E. Abrams
Publisher: Aspen Publishing
Published: 2019-02-27
Total Pages: 936
ISBN-13: 1543804276
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: Karen C. Burke
Publisher: West Academic Publishing
Published: 2007
Total Pages: 0
ISBN-13: 9780314183965
DOWNLOAD EBOOK →This edition has been ompletely revised to reflect developments in the Code, Regulations, and case law through August 2007. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. Includes discussion on nonliquidating distributions, redemptions, and stock dividends. Also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
Author: James S. Eustice
Publisher: Ingram
Published: 2003-12-28
Total Pages: 114
ISBN-13: 9780791350881
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