Download or read book The Essentials of Corporation Tax written by W. E. Pritchard and published by . This book was released on 1970 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 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.
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 Research Handbook on Corporate Taxation written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2023-08-14 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Download or read book Fundamentals of Corporate Taxation written by Stephen Schwarz and published by Ingram. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ninth edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: Coverage of all significant developments since the last edition, including the impact on corporate-shareholder transactions of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on § 336(e) elections and Type F reorganizations; published rulings on internal corporate restructuring transactions; new legislation blocking tax-free spin-offs of REITs and the IRS's no-ruling policy on certain other types of cash-rich corporate divisions; and S corporation developments. Updated discussion of the options and prospects for fundamental corporate tax reform, including an overview of issues affecting U.S. multinational corporations. Reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations. Expanded coverage of the § 1202 exclusion for sales of small business stock and compensation issues for S corporation owner-employees. Removal of dated and historical materials and more tightly edited cases.
Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by LexisNexis. This book was released on 2010-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.
Download or read book Essentials of Taxation written by Annette Nellen and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Taxation written by Cheryl D. Block and published by Aspen Publishers. This book was released on 2001 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written guide helps students understand both the rules And The policy of corporate taxation. By addressing the full array of topics without overwhelming the student. Block creates a study text that professors can recommend with confidence. With a proven approach that has made the Examples and Explanations Series so successful with students, CORPORATE TAXATION: Examples and Explanations offers thorough, clear, lucid text that explores and explains the concepts under consideration. Special Features: this book reflects the latest developments in the field - incorporating the most recent tax changes, including the Taxpayer Relief Act of 1997, As well as the earlier 'check-the-box' regulations regarding classification of business entities for tax purposes. an accessible summary begins each chapter, previewing what is ahead. examples, starting with the basics and gradually building in complexity, explore concepts and challenge students to apply them to hypothetical situations based on actual cases. explanations follow each example and allow students to test their understanding while providing additional insight. plenty of charts, figures, and other graphics provide helpful visual representations of abstract legal standards and concepts.
Download or read book A Treatise on the Federal Corporation Tax Law written by Thomas Gold Frost and published by . This book was released on 1911 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers the corporation tax provisions of the Payne Tariff Act of 1909.
Download or read book Federal Corporate Taxation written by Howard E. Abrams and published by . This book was released on 1998 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Previous edition, 2nd, published in 1990.
Download or read book Corporate Tax Law written by Peter Harris and published by Cambridge University Press. This book was released on 2013-03-07 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Download or read book Cases and Materials on Fundamentals of Corporate Taxation written by Stephen A. Lind and published by . This book was released on 1987 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 A Treatise on the Federal Corporation Tax Law of 1909 written by Arthur W. Machen and published by . This book was released on 1910 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
