Corporate Taxation

Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 9780735539679
Release Date: 2004
Genre: Business & Economics

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Corporate Taxation

Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 9780735539679
Release Date: 2004
Genre: Business & Economics

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Federal Corporate Taxation

Author: Howard E. Abrams
Publisher:
ISBN: 1566626862
Release Date: 1998-01
Genre: Corporations

Previous edition, 2nd, published in 1990.

Federal Income Tax

Author: Joseph Bankman
Publisher: Aspen Publishers Online
ISBN: 9780735549517
Release Date: 2005-01-01
Genre: Law

For an effective combination of examples and explanations and the proper tone to illuminate tax law and policy, turn to this proven study guide. FEDERAL INCOME TAX: Examples & Explanations, Fourth Edition, gives students a clear understanding of the Code and Regulations without oversimplifying the topic. The authors build a secure platform for understanding:unique Examples & Explanations series style combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and to provide practice in applying information to fact patternscomprehensive coverage combines cases, statutory, and regulatory analysiscompatibility with a wide variety of casebooksclear and straightforward writing style helps to demystify a difficult and intimidating subjectExam Appendix includes eight actual law school exams, complete with suggested answersnumerous policy questions appear throughout the textlogical organization helps students progress through the materialhelpful introductions explain the concepts to be studiedThe book has been thoroughly updated for its Fourth Edition:reflects changes in the tax law since 2001, including those resulting from the Jobs and Growth Tax Relief Reconciliation Act of 2003, the Working Families Tax Relief Act of 2004, and the American Jobs Creation Act of 2004.includes new and updated examples and explanationsThousands of students have already benefited from the clarity and quality of FEDERAL INCOME TAX: Examples & Explanations. Be sure to recommend the Fourth Edition to your students.

Advanced Strategies in Taxation

Author: Sally M. Jones
Publisher: Irwin Professional Pub
ISBN: 0072866543
Release Date: 2004-06-01
Genre: Law

In response to market demand, Principles of Taxation: Advanced Strategies, by Sally Jones and Shelley Rhoades-Catanach, was developed to provide coverage of advanced tax topics. This book is ideal for students who studied Principles of Taxation for Business and Investment Planning in their introductory tax course. The two textbooks provide an integrated two-semester sequence of topics that represent a complete educational package for tax students. Nevertheless, Advanced Strategies is written in a self-contained manner. While its approach is consistent with Principles, the technical content builds on knowledge that students should know from their introductory tax course, regardless of the textbook used. Advanced Strategies explores the tax consequences of many, sophisticated business, financial, and personal wealth-planning transactions. The discussion of tax issues emphasizes the development and implementation of strategies to make transactions as tax efficient as possible to all parties involved. Many of the tax strategies are analyzed in terms of their impact on net cash flows and on the income statements and balance sheets of the transacting parties.

Property

Author: D. Barlow Burke
Publisher: Aspen Publishers Online
ISBN: 9780735570313
Release Date: 2008
Genre: Law

The focused coverage of Examples & Explanations: Property, Third Edition , along with the proven Examples & Explanations format, which combines textual material with well-written examples, explanations, and questions that test the reader's understanding of the material covered, makes this text an invaluable means for helping students master the intricacies of property law. Among the features that have made this study aid a success: eminently clear and readable text six-part topical organization that matches the coverage of most first-year property courses and follows the organization of the best selling property casebook by Dukeminier, Krier, Alexander & Schill rich pedagogy includes boldfaced legal terms and visual aids, such as charts and diagrams, especially for common-law estates--a topic that lends itself to diagrammatic presentation the authors address principal cases used in most leading casebooks skilled and experienced authorship by long-time teachers and scholars of property law New to the Third Edition: updated coverage of takings to include recent Supreme Court cases Tahoe-Sierra Preservation Council Inc. v. Tahoe Regional Planning Agency, Kelo v. New London, and Lingle v. Chevron U.S.A. expanded introduction to trusts with clear and detailed descriptions of a trust, a grantor, a trustee, a life beneficiary, and a remainderman new substantive material added to coverage of: the recording acts the Third Restatement of Property concerning Servitudes (covenants and equitable servitudes) Private Nuisance--Chapter 27--adjacent and subjacent support updated coverage of the Rule Against Perpetuities many examples and explanations have been revised for greater clarity and effectiveness language in the text has been simplified where needed for even greater accessibility With its focused coverage, concise format, and problem-based format, Examples & Explanations: Property, Third Edition, continues to provide Property students with the help and confidence they need to master this difficult first-year course.

Principles of Corporate Taxation

Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 0314184961
Release Date: 2010
Genre: Law

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Corporate Taxation

Author: George K. Yin
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454860747
Release Date: 2015-11-12
Genre: Law

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

Corporate Taxation

Author: Adam S. Feuerstein
Publisher: Lbd Publications
ISBN: 097152730X
Release Date: 2002-06-01
Genre: Business & Economics


Mastering Corporate Tax

Author: Reginald Mombrun
Publisher:
ISBN: 153100802X
Release Date: 2017-10-20
Genre: Corporate reorganizations

This book explains material students encounter in law school corporate tax courses. Its many examples reinforce the authors' explanation of the relevant Code sections, administrative interpretations, and case law. Topics covered include formation, taxable income, earnings and profits, dividends, redemptions, liquidations, reorganizations, and S corporations.

Corporate Taxation

Author: Charlotte Crane
Publisher: LexisNexis
ISBN: 9781422419991
Release Date: 2012-01
Genre: Corporations


Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke
Publisher:
ISBN: 0314288228
Release Date: 2014
Genre: Law

This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Corporate Income Taxation

Author:
Publisher: West Academic
ISBN: STANFORD:36105134480206
Release Date: 2009-01-01
Genre: Law

The book will be a useful companion to a law student who is taking a course in this area. It can also serve as a course book that will provide students with an introduction to the subject as a prelude to applying the principles to a set of problems that the teacher can readily customize from the various examples in the book. The book is designed especially to meet the needs of law students who are studying this subject; and, to that end, every effort was made to make this complex topic comprehensible to a reader who is not yet conversant with the area. Law students taking a course in corporate taxation can use this book as a valuable supplement to their casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate. The aim of this work is to provide the reader with a comprehensive understanding of the field.