- Shopping Bag ( 0 items )
Ships from: CAMDEN, TN
Usually ships in 1-2 business days
Generally used in the second course in taxation, this market leading book focuses primarily on taxation as it applies to corporations, partnerships, trusts and estates. Hoffman et al., provide comprehensive and authoritative coverage of relevant code and regulations as well as all major developments in federal taxation.
PART I. INTRODUCTION: 1. Understanding and Working with the Federal Tax Law. PART II. CORPORATIONS. 2. Corporations: Introduction, Operating Rules, and Related Corporations. 3. Corporations: Organization and Capital Structure. 4. Corporations: Earnings & Profits and Dividend Distributions. 5. Corporations: Redemptions and Liquidations. 6. Alternative Minimum Tax and Certain Penalty Taxes Imposed on Corporations. 7. Corporations: Reorganizations. 8. Consolidated Tax Returns. 9. Taxations of International Transactions. PART III. FLOW-THROUGH ENTITIES. 10. Partnerships: Formation, Operation, and Basis. 11. Partnerships: Distributions, Transfer of Interests, and Terminations. 12. S Corporations. PART IV. ADVANCED TAX PRACTICE CONSIDERATIONS. 13. Comparative Forms of Doing Business. 14. Exempt Entities. 15. Multistate Corporate Taxation. 16. Tax Administration and Practice. PART V. FAMILY TAX PLANNING. 17. The Federal Gift and Estate Taxes. 18. Family Tax Planning. 19. Income Taxation of Trusts and Estates.