Federal Income Taxation of Corporations and Partnerships

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Author :
Publisher : Aspen Publishing
ISBN 13 : 154380974X
Total Pages : 936 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Federal Income Taxation of Corporations and Partnerships by : Howard E. Abrams

Download or read book Federal Income Taxation of Corporations and Partnerships written by Howard E. Abrams and published by Aspen Publishing. This book was released on 2019-02-25 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships

Federal Income Taxation of Corporations and Shareholders

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Author :
Publisher :
ISBN 13 : 9781508300175
Total Pages : pages
Book Rating : 4.3/5 (1 download)

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Book Synopsis Federal Income Taxation of Corporations and Shareholders by : Boris I. Bittker

Download or read book Federal Income Taxation of Corporations and Shareholders written by Boris I. Bittker and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Taxation of Corporate Enterprise

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Publisher :
ISBN 13 :
Total Pages : 746 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Income Taxation of Corporate Enterprise by : Bernard Wolfman

Download or read book Federal Income Taxation of Corporate Enterprise written by Bernard Wolfman and published by . This book was released on 2008 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive casebook on federal income taxation of corporations, focusing almost entirely on issues arising under Subchapter C of the Internal Revenue Code. It is aimed at students who have already completed a basic course in federal income taxation, and so have an understanding of basic tax concepts. In addition to helping students understand the statutes and their administrative and judicial overlays, the book encourages them to evaluate the law and the various proposals for changing it.

Reports of the Tax Court of the United States

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Author :
Publisher :
ISBN 13 :
Total Pages : 1248 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Reports of the Tax Court of the United States by : United States. Tax Court

Download or read book Reports of the Tax Court of the United States written by United States. Tax Court and published by . This book was released on 1978 with total page 1248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Final issue of each volume includes table of cases reported in the volume.

Tax Planning for Troubled Corporations

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Publisher : CCH
ISBN 13 : 9780808018148
Total Pages : 1084 pages
Book Rating : 4.0/5 (181 download)

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Book Synopsis Tax Planning for Troubled Corporations by : Gordon D. Henderson

Download or read book Tax Planning for Troubled Corporations written by Gordon D. Henderson and published by CCH. This book was released on 2007 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.

The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041107371
Total Pages : 302 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States by : Stef Weeghel

Download or read book The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States written by Stef Weeghel and published by Kluwer Law International B.V.. This book was released on 1998-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: "With particular reference to the Netherlands and the United States."--T.p.

Corporate Alternative Minimum Tax

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Publisher :
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corporate Alternative Minimum Tax by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures

Download or read book Corporate Alternative Minimum Tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1990 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Reports of the United States Tax Court

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Publisher :
ISBN 13 :
Total Pages : 792 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Reports of the United States Tax Court by : United States. Tax Court

Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2003 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research in Finance

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Publisher : Emerald Group Publishing
ISBN 13 : 0762312777
Total Pages : 367 pages
Book Rating : 4.7/5 (623 download)

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Book Synopsis Research in Finance by : Andrew H. Chen

Download or read book Research in Finance written by Andrew H. Chen and published by Emerald Group Publishing. This book was released on 2005-12-14 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains contributions on important topics in finance research. This volume includes topics such as the impact of reform in corporate governance, the stock price reactions to the joint venture announcements, the temperature, and the financial signals, the incentive effects in project finance with government financial guarantees, and more.

All about Cable and Broadband

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Publisher : Law Journal Press
ISBN 13 : 9781588520128
Total Pages : 966 pages
Book Rating : 4.5/5 (21 download)

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Book Synopsis All about Cable and Broadband by : James C. Goodale

Download or read book All about Cable and Broadband written by James C. Goodale and published by Law Journal Press. This book was released on 2021-08-28 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive guide of the law at every level as it applies to cable networks, to cable's satellite competitors, and to the convergence of these technologies with the broadband Internet.

Equity Finance

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Publisher : Wolters Kluwer
ISBN 13 : 0735506442
Total Pages : 1020 pages
Book Rating : 4.7/5 (355 download)

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Book Synopsis Equity Finance by : Joseph W. Bartlett

Download or read book Equity Finance written by Joseph W. Bartlett and published by Wolters Kluwer. This book was released on 1995-01-01 with total page 1020 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collation and restatement of : Venture capital, and Corporate restructurings, reorganizations, and buyouts.

Legal Capital in Europe

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Publisher : Walter de Gruyter
ISBN 13 : 311092658X
Total Pages : 713 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Legal Capital in Europe by : Marcus Lutter

Download or read book Legal Capital in Europe written by Marcus Lutter and published by Walter de Gruyter. This book was released on 2011-12-22 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency); 7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.

Structuring Cross-Border Transactions

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403528915
Total Pages : 435 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Structuring Cross-Border Transactions by : Mindy Herzfeld

Download or read book Structuring Cross-Border Transactions written by Mindy Herzfeld and published by Kluwer Law International B.V.. This book was released on 2022-10-11 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: Structuring Cross-Border Transactions: U.S. Tax Considerations The U.S. international tax provisions that impact cross-border transactions are far-reaching. In recent years, the rules have become more complex, less systematic, and more difficult to make sense of. In this helpful book, a well-known author and practitioner demystifies many of the structuring questions implicated in inbound and outbound cross-border investments, acquisitions, and joint ventures, exposing traps and planning opportunities and showing how the rules really operate in specific fact patterns. All key aspects of structuring a cross-border transaction are analyzed, including: anti-deferral regimes (subpart F and global intangible low-taxed income (GILTI)); how check-the-box (CTB) regulations can maximize tax benefits and minimize tax inefficiencies; how the indirect foreign tax credit provides opportunities for tax beneficial planning; U.S. tax-free reorganization rules as they apply in the cross-border area; U.S. anti-inversion rules that affect cross-border deals; effect of anti-hybrid rules; concerns of particular classes of investors that will influence the form of a transaction; and typical points of friction between buyers and sellers in the cross-border context. Detailed examples, with financial metrics included, help guide decision making at every step and assist in the understanding of key drivers materially impacting results. Treaty considerations and implications are discussed throughout. This book fills a big gap in the tax literature by providing a guide for practitioners from any country who need to understand the U.S. tax consequences of a particular transaction. Its focus on how U.S. tax law affects the ways in which transactions are put together in the real world, and its in-depth analysis of how U.S. tax provisions interrelate and interact with foreign tax rules will prove of immeasurable value to corporate lawyers, finance professionals, and others active in cross-border mergers and acquisitions. It will become an indispensable reference tool for transactional tax practitioners.

California. Court of Appeal (2nd Appellate District). Records and Briefs

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Publisher :
ISBN 13 :
Total Pages : 648 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis California. Court of Appeal (2nd Appellate District). Records and Briefs by : California (State).

Download or read book California. Court of Appeal (2nd Appellate District). Records and Briefs written by California (State). and published by . This book was released on with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Strong Managers, Weak Owners

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Publisher : Princeton University Press
ISBN 13 : 140082138X
Total Pages : 341 pages
Book Rating : 4.4/5 (8 download)

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Book Synopsis Strong Managers, Weak Owners by : Mark J. Roe

Download or read book Strong Managers, Weak Owners written by Mark J. Roe and published by Princeton University Press. This book was released on 1996-03-04 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this major reinterpretation of the evolution of the American corporation, Mark Roe convincingly demonstrates that the ownership structure of large U.S. firms owes its distinctive character as much to politics as to economics and technology. His provocative examination addresses essential issues facing American businesses today as they compete in the new international marketplace.

The Reform and Simplification of the Income Taxation of Corporations

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Author :
Publisher :
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis The Reform and Simplification of the Income Taxation of Corporations by :

Download or read book The Reform and Simplification of the Income Taxation of Corporations written by and published by . This book was released on 1983 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Citation and Style Manual

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Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Citation and Style Manual by : United States. Department of Justice. Tax Division

Download or read book Citation and Style Manual written by United States. Department of Justice. Tax Division and published by . This book was released on 1988 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: