Federal Income Taxation Of Corporations and Partnerships, Fourth Edition / Edition 4

Federal Income Taxation Of Corporations and Partnerships, Fourth Edition / Edition 4

by Richard L. Doernberg
     
 

ISBN-10: 0735539936

ISBN-13: 2900735539937

Pub. Date: 12/02/2008

Publisher: Wolters Kluwer Law & Business

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

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Overview

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

—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

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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 SSubsidiaries

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Give your students a firm foundation in the means and methods of corporate taxation and partnership today — adopt FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS, Third Edition, for your next class.

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Product Details

ISBN-13:
2900735539937
Publisher:
Wolters Kluwer Law & Business
Publication date:
12/02/2008
Edition description:
Older Edition
Pages:
860

Table of Contents

Preface
1Introduction to the Corporate Income Tax1
IFormation and Operation of a Corporation5
2Corporate Formation7
3Corporate Operation81
IICorporate Distributions: Nonliquidating and Liquidating117
4Distributions of Cash and Property119
5Redemptions and Partial Liquidations185
6Distributions of Stock279
7Liquidations327
8Integration of the Corporate and Individual Income Taxes361
IIIAcquisition of a Corporate Business: Taxable and Tax Free377
9Taxable Acquisitions379
10Acquisitive Reorganizations411
11Divisive Reorganizations501
12One-Party Reorganizations539
13Combining Tax Attributes: Net Operating Losses and Affiliated Corporations549
IVMiscellaneous Corporate Tax Topics581
14Penalty Provisions583
15The Corporation as a Separate Taxable Entity633
16S Corporations and Their Shareholders683
Table of Cases729
Table of Revenue Rulings and Procedures735
Index737

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