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| Author | : James S. Eustice |
| Publisher | : |
| Total Pages | : 810 |
| Release | : 1982 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Irving M. Grant |
| Publisher | : Shepard's/McGraw-Hill |
| Total Pages | : 700 |
| Release | : 1980-01-01 |
| Genre | : Small business |
| ISBN | : 9780070240728 |
This looseleaf work is a comprehensive analysis of the provisions of Subchapter S of the IRC. Comparisons of Subchapter S corporations with partnerships & discussions of how Subchapter S elections may be used to reduce taxes are included in the volume. Forms for Subchapter S election & revocation are provided.
| 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 | : James S. Eustice |
| Publisher | : |
| Total Pages | : |
| Release | : 2016 |
| Genre | : Subchapter S corporations |
| ISBN | : 9780791392881 |
| Author | : Boris I. Bittker |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : Corporations |
| ISBN | : 9781508301509 |
| Author | : Howard E. Abrams |
| Publisher | : Aspen Publishing |
| Total Pages | : 936 |
| Release | : 2019-02-27 |
| Genre | : Law |
| ISBN | : 1543804276 |
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 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 | : Edward C. Foth |
| Publisher | : |
| Total Pages | : |
| Release | : 2014 |
| Genre | : Small business |
| ISBN | : |
| Author | : United States. Congress. Internal Revenue Taxation Joint Committee |
| Publisher | : |
| Total Pages | : 12 |
| Release | : 1969 |
| Genre | : |
| ISBN | : |
| Author | : Herrick K. Lidstone |
| Publisher | : |
| Total Pages | : 544 |
| Release | : 1983 |
| Genre | : Close corporations |
| ISBN | : |
This volume covers such topics as tax consequences of selecting a fiscal year and method of accounting, what constitutes income, the diffrence from gross income and gross receipts, deductions, methods of appreciation and credits against tax. The materials reflect statutory changes through the Tax Reform Act of 1984.
