Federal Income Taxation of Partnerships and S Corporations


Author: Paul R. McDaniel,Martin J. McMahon,Daniel L. Simmons
Publisher: Foundation Press
ISBN: 9781609301729
Category: Law
Page: 531
View: 5116

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This book explores the technical and policy issues associated with partnership and S corporation taxation. It is adaptable for use in 2-, 3-, or 4-credit hour courses at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 5th Edition encompasses recent statutory and regulatory changes and discusses significant decisions affecting federal income taxation of partnerships and S corporations.

The Federal Income Taxation of Corporations, Partnerships, Llcs, and Their Owners


Author: Jeffrey Kwall
Publisher: Foundation Press
ISBN: 9781609303136
Category:
Page: 912
View: 4337

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An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Basic Federal Income Taxation of Partnerships and S Corporations


Author: Samuel C. Thompson
Publisher: West Academic Publishing
ISBN: N.A
Category: Law
Page: 328
View: 1094

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Introduces the basic structure for taxing C corporations, partnerships, and S corporations, and reviews several fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, and the like-kind exchange provision. Most major topics are introduced by a textual discussion of the basic tax factors involved followed by a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Cases, rulings, notes, and problems that deal with more esoteric issues are then presented. The book contains many of the most significant cases and rulings on each major topic.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners


Author: JEFFERY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207530
Category:
Page: 916
View: 7656

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An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition comprehensively incorporates all relevant changes resulting from the Tax Cuts and Jobs Act signed into law on December 22, 2017. The new edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 6th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 6th edition includes many examples and problems. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity-by-entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Fundamentals of Partnership Taxation


Author: Stephen Schwarz,Brant Hellwig,Daniel Lathrope
Publisher: Foundation Press
ISBN: 9781634596015
Category:
Page: 567
View: 6581

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The Tenth Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Tenth Edition include: Coverage of all significant developments since the last edition, including the impact on choice of business entity of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on noncompensatory options and partnership allocations where interests change during the year; and new proposed regulations on partnership liabilities, � 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain. Reorganized and integrated materials related to compensating the service partner in a new and fully updated self-standing chapter. Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers. Updated discussion of tax policy issues affecting partnerships, including prospects and options for business tax reform and the continuing debate on taxing "carried interests." A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy. S corporation developments, including temporary Code provisions made permanent; final regulations on the basis of indebtedness of S corporations to their shareholders; and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

Law Books in Print

Books in English Published Throughout the World and in Print Through 1986. Publishers' listing. 6
Author: Nicholas Triffin
Publisher: N.A
ISBN: 9780878020317
Category: Law
Page: 594
View: 1921

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Corporate Taxation


Author: George K. Yin,Karen C. Burke
Publisher: Wolters Kluwer Law & Business
ISBN: 145486074X
Category: Law
Page: 624
View: 2789

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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

Grenzüberschreitende Verschmelzungen von Kapitalgesellschaften in der EU

Die Behandlung der stillen Reserven und der vorhandenen Verluste
Author: Lucia Bambynek
Publisher: Springer-Verlag
ISBN: 3834961736
Category: Business & Economics
Page: 339
View: 7485

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Auf der Grundlage einer Analyse der nationalen und europarechtlichen Rahmenbedingungen – unter Zuhilfenahme einer formalen modelltheoretischen Analyse grenzüberschreitender Verschmelzungen zwischen zwei Kapitalgesellschaften – arbeitet Lucia Helena Bambynek Grundsätze für eine ökonomisch sinnvolle sowie verfassungs- und europarechtskonforme Besteuerung von Verschmelzungen heraus.