Notes for Teachers Using Federal Income Taxation of Corporate Transactions PDF Download

Author: William D. Andrews
Publisher:
ISBN:
Category : Corporate reorganizations
Languages : en
Pages : 80

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Book Description

Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 776

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Book Description
A return to coverage of partnerships & 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 & examples in almost every chapter -in addition to cases & notes illustrate typical commercial transactions emphasize major themes of policy & 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 The Third Edition reflects recent developments in corporate & partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies & hybrid entities new debt/equity limitations 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 new elective classification regulations liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions, & Qualified Subchapter S Subsidiaries Give your students a firm foundation in the means & methods of corporate taxation & partnership today.

Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN: 9780735539938
Category : Corporations
Languages : en
Pages : 0

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Book Description
Federal Income Taxation of Corporations and Partnerships, Fourth Edition, uses a problem- and example-based approach to teaching the intricacies oftaxing corporations and partnerships. If you've taught a course like thisbefore, you already know that there's no more effective way to convey thecomplexities of this subject than by having your students work throughproblems. If you've never taught this course before, you'll be reassured bythis casebook's clarity, logic, and detailed Teacher's Manual.The Fourth Edition welcomes Don Leatherman to its author team.Professor Leatherman is the W. Allen Separk Distinguished Professor of Lawat the University of Tennessee and a recognized expert in corporatetaxation.Federal Income Taxation of Corporations and Partnerships features :a clear and approachable presentationwell-crafted problems and examplescarefully selected cases with supporting note materialillustrations of typical commercial transactionsconsistent emphasis on the major themes of policy and practiceflexible organization that adapts to two-, three, or four-creditcourses * stand-alone coverage of C corporations, S corporations, andpartnershipsextensive Teacher's Manual, with answers to all of the problemsin the casebookUpdated throughout, the Fourth Edition offers :revised introductory materials to reflect the fact that the tax rate onmost dividends received by non-corporate shareholders has been lowered tomatch that of long-term capital gains -- a change that makes many of the rulesirrelevant, redundant, and potential traps for the unwaryexpanded discussions of consolidated groups and the use of disregardedentities in corporate transactionsexpanded and refreshed coverage of partnership, which now includes avariety of tax law changes made within the last seven years, and new problemsthroughouta host of new developments in tax law and policy, including :stronger rules prohibiting incorporation of losses and other corporateanti-abuse rulesa broader use of the step-transaction rule in corporate reorganizationsrepeal of the collapsible corporation regimeIn Federal Income Taxation of Corporations and Partnerships, Fourth Edition, you'll find all of the support that you need to teach this challengingsubject with success--problems, examples, clear writing, timely cases, and adetailed Teacher's Manual.

Author: William D. Andrews
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 982

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Book Description

Author: Joseph Bankman
Publisher: Aspen Publishing
ISBN: 1543838588
Category : Law
Languages : en
Pages : 871

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Book Description
The 19th Edition of Federal Income Taxation (authored by Joe Bankman, Dan Shaviro, Kirk Stark, and Erin Scharff) is the updated 2023 version of the classic casebook for law school classes in federal income taxation originally authored by Boris Bittker of Yale Law School. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. Integrating theory and policy in an accessible format, the sterling author team of Federal Income Taxation imbues its subject with historical, economic, policy, and international perspective. Problems integrated throughout the text bridge the gap between theory and practice. Each edition of this renowned text builds on and adds to the strengths of its predecessors. New to the 19th Edition: Updated to reflect recent legislative and regulatory developments in the tax field New materials relating to race and the federal income tax New discussion and reorganization of materials on Earned Income Tax Credit and Child Tax Credit, integrating with material on tax progressivity New materials included, including recent Private Letter Ruling, on medical expenses deduction for costs relating to IVF procedures, gestational surrogacy Inclusion of classic Supreme Court case, Squire v. Capoeman (1956), relating to taxation of income of Native American taxpayer derived from activities on tribal land Professors and students will benefit from: Notes, problems, and graphs make challenging material accessible The highest integration of economics and policy analysis A terrific teacher's manual with teaching notes on every case and concept Great pedigree and authorship: Original authors Boris Bittker and William A. Klein were eminent authorities (with beautiful writing styles). Bankman, Shaviro, Stark, and Scharff are among today's leading tax scholars Even with all the new material, it is still one of the shortest books around making it easy to teach from

Author: Boris I. Bittker
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 2142

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Book Description
U.S. federal income taxation of corporations and shareholders with reference to case law. Focuses on complete corporate transactions and provides interrelated documents dealing with the various aspects of a specific transaction. The types of transaction covered include corporate organizations, cash and stock dividends, stock redemptions, partial liquidations, complete liquidations, spin-offs, and tax-free reorganizations.

Author: Richard L. Schmalbeck
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 968

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Book Description
This new casebook presents a unique core plus cell structure that provides solid coverage of the basics of the field as well as additional material that instructors can select for use in or out of the classroom. Drawing on the authors' year of scholarship and teaching experience, Federal Income Taxation sets a new standard for casebook flexibility. The authors structure their book to match the way most instructors actually teach: The core text covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles A series of cells self contained, optional units supplement the core text by presenting additional material and treating a limited number of topics in greater detail Notes and questions provide background information and place the cases and statutes in context More than 150 problems challenge students to apply theory to specific practice situations A detailed Teacher's Manual supplies comments and suggestions for teaching both the core And The cell material, As well as answers to all of the questions and problems in the casebook the book opens with an introduction and progresses through the standard topics, while introducing some innovative areas as well: gross income property transactions personal deductions business deductions capitalization and cost recovery tax accounting tax preferences, tax shelters, And The alternative minimum tax taxation of the family identifying the proper taxpayer retirement savings and consumption taxation capital gains and losses Federal Income Taxation is more than a refreshing new casebook, it is a true partner in teaching that brings adaptability to new heights. Be sure to request your complimentary examination copy.

Author: Richard L. Doernberg
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 992

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Book Description
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 Federal Income Taxation of Corporations and Partnerships, Third Edition, is logically organized into three main parts: Corporations S Corporations Partnerships 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 S Subsidiaries

Author: Howard E. Abrams
Publisher: Aspen Publishers
ISBN: 9780735512122
Category : Corporations
Languages : en
Pages : 240

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Book Description

Author: Herrick K. Lidstone
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
This volume covers such topics as tax consequences of selecting a fiscal year and method of accounting, what constitutes income, the diffrence from gross income and gross receipts, deductions, methods of appreciation and credits against tax. The materials reflect statutory changes through the Tax Reform Act of 1984.