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Federal Income Taxation of Corporations and Partnerships

出版	Aspen Law & Business, 2000
主題	Business & Economics / Taxation / CorporateLaw / JurisprudenceLaw / Taxation
ISBN	07355121169780735512115
URL	http://books.google.com.hk/books?id=4OFDAQAAIAAJ&hl=&source=gbs_api

註釋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