Federal Income Taxation of Corporations and Partnerships

Name: Federal Income Taxation of Corporations and Partnerships
Price: 28.28 USD
Availability: InStock
ISBN: 9780735539938

ISBN-10: 0735539936

ISBN-13: 9780735539938

Edition: 4th 2008 (Revised)

Authors: Richard L. Doernberg, Howard E. Abrams, Don A. Leatherman

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…

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