Download or read book Corporate Taxation Essentials written by Segal, Mark A. and published by Research & Education Assoc.. This book was released on 2013-01-01 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Corporate Taxation covers principles in business taxation, corporate taxation, taxation of capital gains, compensation, and corporate reorganizations.
Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.
Download or read book Fundamentals of Corporate Taxation written by and published by . This book was released on 2005 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Download or read book Fundamentals of Corporate Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Fundamentals of Canadian Income Tax written by Vern Krishna and published by Carswell Legal Publications. This book was released on 1986-01-01 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essentials of Pennsylvania Corporate Taxation written by and published by . This book was released on 1996 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essentials of Federal Income Taxation for Individuals and Business 2008 written by Herbert C. Sieg and published by CCH. This book was released on 2007-12 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essentials of Federal Income Taxation for Individuals and Business 2009 written by Linda M. Johnson and published by CCH. This book was released on 2008-11 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essentials of Federal Income Taxation for Individuals and Business by Linda M. Johnson features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.
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.
Download or read book Practical Guide to Corporate Taxation written by Dominic Daher and published by Cch Incorporated. This book was released on 2012-02-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.
Download or read book Essentials of Taxation written by William A. Raabe and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cases and Materials on Fundamentals of Corporate Taxation written by Stephen A. Lind and published by Westbury, N.Y. : Foundation Press. This book was released on 1991 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Black Letter Outline on Corporate Taxation written by Stephen Schwarz and published by West Academic Publishing. This book was released on 2019-08-05 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Download or read book Essentials of Federal Income Taxation written by Herbert C. Sieg and published by . This book was released on 2003-11-01 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features an easy-reading straightforward formo approach that is both simpled and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear exampled and helpful filled-in formo.
Download or read book Income Taxation Essentials written by Mark A. Segal and published by Research & Education Assoc.. This book was released on 2013-01-01 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Income Taxation includes basic principles, filing status and exemptions, exclusions from gross income, inclusions in gross income, gains and losses, nonrecognition, capital gains and losses, deductions toward adjusted gross income, itemized deductions, depreciation, amortization, depletion, special loss rules, credits, alternative minimum tax, and tax accounting.
Download or read book Essentials of United States Taxation written by Howard Abrams and published by Kluwer Law International B.V.. This book was released on 1999-07-14 with total page 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book gives an overview of the various types of taxes imposed in United States at both state and local levels. The focus is in the U.S federal income tax system; particularly the principles and rules governing the U.S. treatment of corporations, partnerships and international transactions.
