Download or read book Lectures on Taxation of Business Enterprise written by and published by . This book was released on 1952 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Business Enterprises written by University of Washington. School of Law and published by . This book was released on 1979 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen A. Lind and published by West Publishing Company. This book was released on 1997 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lectures on Taxation of Business Enterprize written by and published by . This book was released on 1952 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cases and Materials on Taxation of Business Enterprises written by Glenn E. Coven and published by West Academic Publishing. This book was released on 2002 with total page 1288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This law school casebook adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.
Download or read book Federal Income Taxation of Business Enterprises written by Richard A. Westin and published by Vandeplas Pub.. This book was released on 2019 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fifth edition covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations. In addition, it alludes to a short list of other business enterprises. We designed the text for teaching in two components: partnerships and corporations. Both components use the traditional "cradle-to-grave" approach. Because of their practical importance, the book refers to Social Security taxes and estate taxes. There is no discussion of State income taxes. Although the book is comparatively short, the materials are thorough and heavily supplemented with problems that are scattered along the way, rather than at the end of each chapter. The problems are not especially difficult. Instead, we designed the problems to build confidence while at the same time forcing students to review the central Code provisions and pertinent regulations. We edited the cases extensively, and eliminated most footnotes as well as the court's and commentators' case and statute citations, without any explicit reference their elimination. Numbered footnotes are from the original materials but, except by accident, they do not retain their original numbering.
Download or read book Federal Income Taxation of Business Enterprises written by Richard A. Westin and published by Vandeplas Pub.. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fourth edition covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations. In addition, it alludes to a short list of other business enterprises. It is designed to be taught as two major components: partnerships and corporations. Both components use the traditional "cradle-to-grave" approach. Because of their practical importance, the book makes reference to Social Security taxes and estate taxes. There is no discussion of State income taxes. Although the book is comparatively short, the materials are thorough and are heavily supplemented with problems. The cases have been extensively edited, and most footnotes in the original cases have been eliminated without any explicit reference to the fact of their elimination, other than the words in this paragraph. Case and statute citations of the court and commentators, as well as footnotes, have been omitted without so specifying; numbered footnotes are from the original materials but do not retain the original numbering, except by accident.
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen A. Lind and published by . This book was released on 2005 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.
Download or read book Problems in the Federal Income Taxation of Business Enterprises written by Norton L. Steuben and published by Foundation Press. This book was released on 1996-08-01 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal income taxation of business enterprise written by and published by . This book was released on 1971 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Taxation of Business Entities written by Walter D. Schwidetzky and published by Carolina Academic Press LLC. This book was released on 2020-11 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book McGraw Hill s Taxation of Business Entities 2019 Edition written by Brian Spilker and published by . This book was released on 2018-08-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen Schwarz and published by Foundation Press. This book was released on 2019-11-18 with total page 1139 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are: The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems. The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships. A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest. New limitations on the deduction of excess business losses. Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.
Download or read book McGraw Hill s Taxation of Business Entities written by Benjamin Campbell Ayers and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation written by Andrew W. Mellon and published by CreateSpace. This book was released on 2013-12-12 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: A masterful explanation of the American tax system by the reformer Andrew Mellon. During his 11 years in office as Secretary of the Treasury for Harding and Coolidge, he cut income taxes, reduced public spending, and brought an end to the excess profits tax, all while reducing the federal debt left over from World War I. The opening words are a classic summary of his tax policy: “The problem of the government is to fix rates which will bring in a maximum amount of revenue to the Treasury and at the same time bear not too heavily on the taxpayer or on business enterprises. A sound tax policy must take into consideration three factors. It must produce sufficient revenue for the government; it must lessen, so far as possible, the burden of taxation on those least able to bear it; and it must also remove those influences which might retard the continued steady development of business and industry on which, in the last analysis, so much of our prosperity depends. Furthermore, a permanent tax system should be designed, not merely for one or two years nor for the effect it may have on any given class of taxpayers but should be worked out with regard to conditions over a long period and with a view to its ultimate effect on the prosperity of the country as a whole. These are the principles on which the Treasury's tax policy is based, and any revision of taxes which ignores these fundamental principles will prove merely a makeshift and must eventually be replaced by a system based on economic rather than political considerations.”Such insight rewards applause, and we must take these words to heart. Despite the fact that this study was conducted during the 1920s, the lessons and ideas Mellon expresses are truly timeless.
Download or read book McGraw Hill s Taxation of Business Entities 2018 Edition written by Jennifer Park and published by McGraw-Hill Companies. This book was released on 2017-04-24 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Business Enterprises written by and published by . This book was released on 1995 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt:
