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| Author | : Paul R. McDaniel |
| Publisher | : |
| Total Pages | : 522 |
| Release | : 1997 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Howard E. Abrams |
| Publisher | : Aspen Publishing |
| Total Pages | : 936 |
| Release | : 2019-02-25 |
| Genre | : Law |
| ISBN | : 154380974X |
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 | : John K. McNulty |
| Publisher | : |
| Total Pages | : 258 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : |
Provides introductory explanation of the purposes and uses of the federal income tax law relating to S corporations. Topics include acquiring and maintaining the S status, tax issues and consequences, effects of the S election to shareholders, and tax-free reorganizations and divisions of S corporations, as well as comparisons to C corporations and partnerships.
| Author | : Paul R. McDaniel |
| Publisher | : West Publishing Company |
| Total Pages | : 524 |
| Release | : 1999 |
| Genre | : Income tax |
| ISBN | : |
| Author | : Martin J. McMahon Jr. |
| Publisher | : Foundation Press |
| Total Pages | : 631 |
| Release | : 2020-07-30 |
| Genre | : |
| ISBN | : 9781642425024 |
This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt--an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.
| Author | : Paul R. McDaniel |
| Publisher | : Foundation Press |
| Total Pages | : 0 |
| Release | : 2011-08-08 |
| Genre | : |
| ISBN | : 9781599419794 |
This 2011 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.
| Author | : Paul R. McDaniel |
| Publisher | : Foundation Press |
| Total Pages | : 67 |
| Release | : 2006-08-01 |
| Genre | : Law |
| ISBN | : 9781599412221 |
| Author | : Samuel C. Thompson |
| Publisher | : West Academic Publishing |
| Total Pages | : 394 |
| Release | : 1995 |
| Genre | : Income tax |
| ISBN | : |
Introduces the basic structure for taxing C corporations, partnerships, and S corporations, and reviews several fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, and the like-kind exchange provision. Most major topics are introduced by a textual discussion of the basic tax factors involved followed by a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Cases, rulings, notes, and problems that deal with more esoteric issues are then presented. The book contains many of the most significant cases and rulings on each major topic.
| Author | : Richard L. Doernberg |
| Publisher | : Aspen Publishers |
| Total Pages | : 776 |
| Release | : 1987 |
| Genre | : Business & Economics |
| ISBN | : |
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.
| Author | : Richard L. Doernberg |
| Publisher | : Aspen Publishers |
| Total Pages | : 992 |
| Release | : 2000 |
| Genre | : Corporations |
| ISBN | : |
A return to coverage of partnerships and 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 and examples in almost every chapter - in addition to cases and notes illustrate typical commercial transactions emphasize major themes of policy and practice keep the book flexible enough to be used in two-, three-, or four-credit courses 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 and partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies and hybrid entities new debt/equity limitations in corporate formations and reorganizations anti-abuse redemption provisions covering stock options and sales between related corporations the Anti-Morris Trust changes to tax-free spin-offs new elective classification regulations liberalization of Subchapter S shareholder restrictions and changes to timing of Subchapter S distributions, and Qualified Subchapter S Subsidiaries
