Taxation Of Corporations PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation Of Corporations PDF full book. Access full book title Taxation Of Corporations.
| Author | : Leandra Lederman |
| Publisher | : LexisNexis |
| Total Pages | : 0 |
| Release | : 2010-04 |
| Genre | : Corporations |
| ISBN | : 9781422474433 |
Download Understanding Corporate Taxation Book in PDF, ePub and Kindle
This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.
| Author | : Ruud A. de Mooij |
| Publisher | : International Monetary Fund |
| Total Pages | : 388 |
| Release | : 2021-02-26 |
| Genre | : Business & Economics |
| ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, ePub and Kindle
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
| Author | : Boris I. Bittker |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : Corporations |
| ISBN | : 9781508301509 |
Download Federal Income Taxation of Corporations and Shareholders Book in PDF, ePub and Kindle
| Author | : Frederick W. Daily |
| Publisher | : NOLO |
| Total Pages | : 396 |
| Release | : 2001 |
| Genre | : Business & Economics |
| ISBN | : 9780873377188 |
Download Tax Savvy for Small Business Book in PDF, ePub and Kindle
Despite popular opinion, it is possible to run a profitable, honest business while minimizing taxes and staying out of legal trouble. Tax Savvy for Small Business helps readers do just that, detailing year-round tax-saving strategies for: -- claiming all legitimate deductions -- maximizing fringe benefits -- keeping accurate records -- documenting expenses -- surviving an audit The 5th edition provides the most current IRS rules, the latest tax codes and a new chapter of "Frequently Asked Questions."
| Author | : Reginald Mombrun |
| Publisher | : |
| Total Pages | : 360 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : |
Download A Complete Introduction to Corporate Taxation Book in PDF, ePub and Kindle
Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns. "The book is very thorough and detailed . . . While the book can certainly be used as a text, it could also serve as a valuable library resource to anyone seeking a general understanding of the structure of the corporate tax system . . . Highly recommended." -- CHOICE Magazine
| Author | : John K. McNulty |
| Publisher | : |
| Total Pages | : 258 |
| Release | : 1992 |
| Genre | : Business & Economics |
| ISBN | : |
Download Federal Income Taxation of S Corporations Book in PDF, ePub and Kindle
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 | : |
| Publisher | : |
| Total Pages | : 172 |
| Release | : 1980 |
| Genre | : Corporations |
| ISBN | : |
Download Statistics of Income Book in PDF, ePub and Kindle
| Author | : Stephen A. Lind |
| Publisher | : West Publishing Company |
| Total Pages | : 84 |
| Release | : 1997 |
| Genre | : Business & Economics |
| ISBN | : |
Download Fundamentals of Corporate Taxation Book in PDF, ePub and Kindle
| Author | : |
| Publisher | : |
| Total Pages | : 826 |
| Release | : 2005 |
| Genre | : Corporations |
| ISBN | : |
Download Fundamentals of Corporate Taxation Book in PDF, ePub and Kindle
Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
| Author | : Douglas A. Kahn |
| Publisher | : West Academic Publishing |
| Total Pages | : 272 |
| Release | : 2020-10-07 |
| Genre | : |
| ISBN | : 9781647085261 |
Download Taxation of S Corporations in a Nutshell Book in PDF, ePub and Kindle
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.
