Black Letter Outline on Corporate Taxation PDF Download

Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402

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Book Description
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84

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Book Description

Author: Richard D. Freer
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 452

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Book Description
Freer and Redish's Black Letter Outline on Federal Courts is a tool for the law student or practitioner who wishes to gain a comprehensive understanding of the basic principles of federal jurisdiction and issues of law that arise in determining whether a case is properly in the federal court. This edition will assist in sorting the various rules and constitutional interpretations that serve as guidelines for getting a particular case in the proper forum. It includes a text correlation chart cross-referenced to the leading casebooks on federal jurisdiction. You'll find numerous examples, short questions and answers, a practice examination, a table of cases, and a glossary of important terms.

Author: Roger Bernhardt
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1104

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Book Description
This new first-year casebook is a unique blend of cases and real-world problems. The authors -- nationally known for bridging the gap between theory and practice and collectively possessing more than 150 semesters of teaching first-year property -- have created a book using thoughtful decisions by judges wrestling with contemporary problems. This casebook concentrates on issues that are meaningful to students today as learners and will be vital to them later as attorneys. The authors have selected opinions that are intelligible as well as concise, so as to be quickly understood. Scarce class time is thereby made available to apply those rules to contemporary problems. Excerpts from opinions in related cases, statutes, and relevant articles follow each primary case to provide comprehensive overviews of every topic. Professors will find the extensive Teacher's Manual a fitting companion. It contains over 5,000 questions to put to students: questions that require them to apply the rules, rather than to merely recite what the cases held. Its availability on-line offers professors the convenience of editing, printing and taking these materials as notes directly into the classroom. Click here to request access to the online teacher's manual

Author: David Hudson
Publisher: West Academic Publishing
ISBN: 9781683288107
Category :
Languages : en
Pages : 431

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Book Description
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312

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Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") 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 * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0

Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 9781647085261
Category :
Languages : en
Pages : 272

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Book Description
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.

Author: Douglas A. Kahn
Publisher:
ISBN: 9781634603362
Category : Corporate reorganizations
Languages : en
Pages : 427

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Book Description
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Author: Steve H. Nickles
Publisher: West Academic Publishing
ISBN: 9780314065797
Category : Bankruptcy
Languages : en
Pages : 0

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Book Description
Presents an analysis of the debtor/creditor relationship before bankruptcy, state-created alternatives to bankruptcy, bankruptcy procedure, as well as the aspects of collecting and distributing property once the bankruptcy process has begun. Discover how the debtor is protected once the matter is filed with the bankruptcy courts. Reveals alternatives to liquidation bankruptcy. A must-have for the student wishing to have a comprehensive and insightful analysis of bankruptcy and creditor rights.

Author: KEVIN M.. DONALDSON YAMAMOTO (SAMUEL A.)
Publisher: West Academic Publishing
ISBN: 9781647082826
Category :
Languages : en
Pages : 409

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Book Description
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.