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

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ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One by : Jeffrey L. Kwall

Download or read book The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One written by Jeffrey L. Kwall and published by . This book was released on 2018 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law of the United States takes two fundamentally different approaches to taxing business income. The income of many corporations is taxed to the corporation when earned and again to the shareholders when corporate profits are distributed to them. In contrast, the income of most corporations, partnerships and limited liability companies is taxed only once, directly to the owners of the enterprise when the income is earned. Part One of this casebook provides an historical overview of the dramatically different effects of these alternative approaches to taxing business income. Part One also considers a proposal for taxing all enterprises in a uniform manner, regardless of their legal form.

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

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ISBN 13 :
Total Pages : 856 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners by : Jeffrey L. Kwall

Download or read book The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners written by Jeffrey L. Kwall and published by . This book was released on 2005 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: This casebook provides detailed information on taxation of corporations, partnerships, limited liability, and other owners. The casebook is a compilation related major statutes. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

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

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Publisher : Foundation Press
ISBN 13 : 9781566625913
Total Pages : pages
Book Rating : 4.6/5 (259 download)

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Book Synopsis The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners by : Jeffrey L. Kwall

Download or read book The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners written by Jeffrey L. Kwall and published by Foundation Press. This book was released on 1998-09 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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Publisher : Foundation Press
ISBN 13 : 9781640207530
Total Pages : 916 pages
Book Rating : 4.2/5 (75 download)

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Book Synopsis The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners by : JEFFERY L. KWALL

Download or read book The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners written by JEFFERY L. KWALL and published by Foundation Press. This book was released on 2018-10-26 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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

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Publisher : Foundation Press
ISBN 13 : 9781566623322
Total Pages : 55 pages
Book Rating : 4.6/5 (233 download)

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Book Synopsis Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners by : Jeffrey L. Kwall

Download or read book Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners written by Jeffrey L. Kwall and published by Foundation Press. This book was released on 1995-11 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Teacher's Manual for Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

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ISBN 13 : 9781587786730
Total Pages : 0 pages
Book Rating : 4.7/5 (867 download)

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Book Synopsis The Teacher's Manual for Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners by : Jeffrey L. Kwall

Download or read book The Teacher's Manual for Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners written by Jeffrey L. Kwall and published by . This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Kwall's Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 3D, 2011 Supplement

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Publisher : Foundation Press
ISBN 13 : 9781599419084
Total Pages : 0 pages
Book Rating : 4.4/5 (19 download)

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Book Synopsis Kwall's Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 3D, 2011 Supplement by : Jeffrey L. Kwall

Download or read book Kwall's Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 3D, 2011 Supplement written by Jeffrey L. Kwall and published by Foundation Press. This book was released on 2010-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplement brings the principal text current with recent developments in the law.

Federal Income Taxation of Partnerships and S Corporations

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Publisher : West Publishing Company
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Income Taxation of Partnerships and S Corporations by : Paul R. McDaniel

Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by West Publishing Company. This book was released on 1999 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and ...

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (128 download)

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Book Synopsis Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and ... by : Jeffrey L. Kwall

Download or read book Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and ... written by Jeffrey L. Kwall and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Taxation of Individuals

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Publisher : Foundation Press
ISBN 13 : 9781640207516
Total Pages : 500 pages
Book Rating : 4.2/5 (75 download)

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Book Synopsis Federal Income Taxation of Individuals by : JEFFREY L. KWALL

Download or read book Federal Income Taxation of Individuals written by JEFFREY L. KWALL and published by Foundation Press. This book was released on 2020-02-11 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.

Federal Income Taxation of Partnerships and S Corporations

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ISBN 13 :
Total Pages : 522 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Income Taxation of Partnerships and S Corporations by : Paul R. McDaniel

Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by . This book was released on 1997 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Taxation of Corporations and Shareholders

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ISBN 13 :
Total Pages : 2142 pages
Book Rating : 4.F/5 ( 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 1995 with total page 2142 pages. Available in PDF, EPUB and Kindle. Book excerpt: U.S. federal income taxation of corporations and shareholders with reference to case law. Focuses on complete corporate transactions and provides interrelated documents dealing with the various aspects of a specific transaction. The types of transaction covered include corporate organizations, cash and stock dividends, stock redemptions, partial liquidations, complete liquidations, spin-offs, and tax-free reorganizations.

Taxation Essentials of LLCs and Partnerships

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Publisher : John Wiley & Sons
ISBN 13 : 1119722322
Total Pages : 256 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Taxation Essentials of LLCs and Partnerships by : Larry Tunnell

Download or read book Taxation Essentials of LLCs and Partnerships written by Larry Tunnell and published by John Wiley & Sons. This book was released on 2020-06-16 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.

Basic Federal Income Taxation of Partnerships and S Corporations

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Publisher : West Academic Publishing
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Basic Federal Income Taxation of Partnerships and S Corporations by : Samuel C. Thompson

Download or read book Basic Federal Income Taxation of Partnerships and S Corporations written by Samuel C. Thompson and published by West Academic Publishing. This book was released on 1995 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Federal Income Taxation of Partnerships and Other Pass-thru Entities

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Publisher : Anderson Publishing Company (OH)
ISBN 13 :
Total Pages : 310 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Income Taxation of Partnerships and Other Pass-thru Entities by : Howard E. Abrams

Download or read book Federal Income Taxation of Partnerships and Other Pass-thru Entities written by Howard E. Abrams and published by Anderson Publishing Company (OH). This book was released on 1993 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Taxation of Corporations and Partnerships

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Publisher : Aspen Publishers
ISBN 13 : 9781454824800
Total Pages : 0 pages
Book Rating : 4.8/5 (248 download)

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Book Synopsis Federal Income Taxation of Corporations and Partnerships by : Richard L. Doernberg

Download or read book Federal Income Taxation of Corporations and Partnerships written by Richard L. Doernberg and published by Aspen Publishers. This book was released on 2013-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Federal Income Taxation of Limited Liability Companies and Partnerships

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ISBN 13 :
Total Pages : 390 pages
Book Rating : 4.:/5 (35 download)

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Book Synopsis Federal Income Taxation of Limited Liability Companies and Partnerships by :

Download or read book Federal Income Taxation of Limited Liability Companies and Partnerships written by and published by . This book was released on 1996 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: