Federal Income Taxation of Corporations and Partnerships

ISBN-10: 0735539936

ISBN-13: 9780735539938

Edition: 4th 2008 (Revised)

List price: $188.00
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Description:

Federal Income Taxation of Corporations and Partnerships, Fourth Edition , uses a problem- and example-based approach to teaching the intricacies of taxing corporations and partnerships. If you've taught a course like this before, you already know that there's no more effective way to convey the complexities of this subject than by having your students work through problems. If you've never taught this course before, you'll be reassured by this 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 Law at the University of Tennessee and a recognized expert in corporate taxation. Federal Income Taxation of Corporations and Partnerships features: a clear and approachable presentationwell-crafted problems and examples carefully selected cases with supporting note material illustrations of typical commercial transactionsconsistent emphasis on the major themes of policy and practice flexible organization that adapts to two-, three, or four-credit courses stand-alone coverage of C corporations, S corporations, and partnerships extensive Teacher's Manual, with answers to all of the problems in the casebook Updated throughout, the Fourth Edition offers: revised introductory materials to reflect the fact that the tax rate on most dividends received by non-corporate shareholders has been lowered to match that of long-term capital gains a change that makes many of the rules irrelevant, redundant, and potential traps for the unwary expanded discussions of consolidated groups and the use of disregarded entities in corporate transactions expanded and refreshed coverage of partnership, which now includes a variety of tax law changes made within the last seven years, and new problems throughout a host of new developments in tax law and policy, including: stronger rules prohibiting incorporation of losses and other corporate anti-abuse rules a broader use of the step-transaction rule in corporate reorganizations repeal of the collapsible corporation regime In Federal Income Taxation of Corporations and Partnerships, Fourth Edition , you'll find all of the support that you need to teach this challenging subject with successproblems, examples, clear writing, timely cases, and a detailed Teacher's Manual.
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Book details

List price: $188.00
Edition: 4th
Copyright year: 2008
Publisher: Wolters Kluwer Law & Business
Publication date: 12/4/2008
Binding: Hardcover
Pages: 831
Size: 7.25" wide x 10.25" long x 1.75" tall
Weight: 3.168
Language: English

Subchapter C Corporations
Introduction to the Corporate Income Tax
Corporate Formation
Corporate Operation
Distribution of Cash and Property
Redemptions and Partial Liquidations
Distributions of Stock
Liquidations
Integration of the Corporate and Individual Income Taxes
Taxable Acquisitions
Acquisitive Reorganizations
Divisive Reorganizations
One-Party Reorganizations
Combining Tax Attributes: Net Operating Losses and Affiliated Corporations
Penalty Provisions
The Corporation as a Separate Taxable Entity
Subchapter S Corporations
S Corporations: Overview
S Corporations: Selected Topics
Transition Issues
Subchapter K Partnerships
The Structure of Partnership Taxation
Determining Distributive Shares
A Partner's Outside Basis
Nonliquidating Distributions
A Partner's Transactions with the Partnership
Acquisitions of Partnership Interests
Dispositions of Partnership Interests
Loss Limitations
Optional Basis Adjustments
Partnership-Level Issues
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