Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2013-2014:

ISBN-10: 1609303644
ISBN-13: 9781609303648
Edition: 2013
List price: $33.00 Buy it from $17.28
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Description: This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2013-2014 Edition takes into account recent legislative and regulatory  More...

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Book details

List price: $33.00
Copyright year: 2013
Publisher: West Group
Binding: Paperback
Pages: 832
Size: 7.50" wide x 10.25" long x 1.05" tall
Weight: 2.596
Language: English

This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2013-2014 Edition takes into account recent legislative and regulatory developments occurring in 2013 and prior years, including those regarding the use of controlled corporations to avoid the application of Section 304 and those clarifying the treatment of a partner's distributive share and noncompensatory partnership options under Section 704. The content is current through April 1, 2013.

Income Taxes
Normal Taxes and Surtaxes
Determination of Tax Liability
Tax on Individuals
Tax on Corporations
Computation of Taxable Income
Definition of Gross Income
Itemized Deductions for Corporations
Special Deductions for Corporations
Items not Deductible
Corporate Distributions and Adjustments
Distributions by Corporations
Effects on Recipients
Effects on Corporation
Definitions; Constructive Ownership of Stock
Corporate Liquidations
Effects on Recipients
Effects on Corporation
Definition and Special Rule
Corporate Organizations and Reorganizations
Corporate Organizations
Effects on Shareholders and Security Holders
Effects on Corporation
Special Rule; Definitions
Carryovers
Treatment of Certain Corporate Interests as Stock or Indebtedness
Accounting Periods and Methods of Accounting
Adjustments
Corporations Used to Avoid Income Tax on Shareholders
Corporations Improperly Accumulating Surplus
Personal Holding Companies
Deduction for Dividends Paid
Partners and Partnerships
Determination of Tax Liability
Contributions, Distributions, and Transfers
Contributions to a Partnership
Distributions by a Partnership
Transfers of Interest in a Partnership
Provisions Common to Other Subparts
Definitions
Special Rules for Electing Large Partnerships
Gain or Loss on Disposition of Property
Determination of Amount of and Recognition of Gain or Loss
Basis Rules of General Application
Common Nontaxable Exchanges
Special Rules
Capital Gains and Losses
Treatment of Capital Gains
Treatment of Capital Losses
General Rules for Determining Capital Gains and Losses
Tax Treatment of S Corporations and Their Shareholders
In General
Tax Treatment of Shareholders
Special Rules
Definitions; Miscellaneous
Consolidated Returns
Returns and Payment of Tax
Related Rules
In General
Certain Controlled Corporations
Subtitle F
Definitions
Treasury Regulations
Computation of Taxable Income
Corporate Distributions and Adjustments
Corporations Used to Avoid Income Tax on Shareholders
Partners and Partnerships
Gain or Loss on Disposition of Property
S Corporations

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