Understanding Taxation PDF Download
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Author | : Leandra Lederman |
Publisher | : |
Total Pages | : 0 |
Release | : 2016 |
Genre | : Corporations |
ISBN | : 9781632833945 |
Download Understanding Corporate Taxation Book in PDF, ePub and Kindle
This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.
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 | : J. Martin Burke |
Publisher | : |
Total Pages | : 0 |
Release | : 2013 |
Genre | : Income tax |
ISBN | : 9780769852829 |
Download Understanding Federal Income Taxation Book in PDF, ePub and Kindle
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.
Author | : Chet'la Sebree |
Publisher | : Cavendish Square Publishing, LLC |
Total Pages | : 80 |
Release | : 2019-07-15 |
Genre | : Young Adult Nonfiction |
ISBN | : 1502646161 |
Download Understanding Taxation Book in PDF, ePub and Kindle
What are taxes and what are they used for? Through this book, students will gain a general understanding of the obligatory fees each person in a country is required to pay the government. The text explains the history of taxation as well as the different types of taxes and their effects. Additionally, students will learn how important taxation is to modern economies and how taxation levels can rise or fall depending on a nation's financial health. Through real-world examples, readers will see how twenty-first century tax policies affect individuals, corporations, and countries.
Author | : Walter D Schwidetzky |
Publisher | : |
Total Pages | : |
Release | : 2020-11 |
Genre | : |
ISBN | : 9781531017262 |
Download Understanding Taxation of Business Entities Book in PDF, ePub and Kindle
Author | : |
Publisher | : DIANE Publishing |
Total Pages | : 77 |
Release | : 2005 |
Genre | : |
ISBN | : 1428934391 |
Download Understanding the tax reform debate background, criteria, & questions Book in PDF, ePub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 12 |
Release | : 1984 |
Genre | : Income tax |
ISBN | : |
Download Understanding Taxes, 1985 Book in PDF, ePub and Kindle
Author | : Brant J. Hellwig |
Publisher | : |
Total Pages | : 0 |
Release | : 2024 |
Genre | : Gifts |
ISBN | : 9781531026448 |
Download Understanding Estate and Gift Taxation Book in PDF, ePub and Kindle
Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. The new third edition is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book would also be useful to accountants who practice in these areas.
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 12 |
Release | : |
Genre | : |
ISBN | : |
Download Basis of Assets Book in PDF, ePub and Kindle
Author | : Leandra Lederman |
Publisher | : LexisNexis/Matthew Bender |
Total Pages | : 520 |
Release | : 2006 |
Genre | : Corporations |
ISBN | : |
Download Understanding Corporate Taxation Book in PDF, ePub and Kindle