Download or read book Cases and Materials on Taxation of Business Enterprises written by Robert J. Peroni and published by West Publishing Company. This book was released on 2006-01-01 with total page 1249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Business Enterprises written by ROBERT J.. BANK PERONI (STEVEN A.) and published by West Academic Publishing. This book was released on 2022-12-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
Download or read book Taxation of Business Enterprises written by Robert Peroni and published by West Academic Publishing. This book was released on 2022-11-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
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:
Download or read book Cases and Materials on Taxation of Business Enterprises written by Babette B. Barton and published by West Publishing Company. This book was released on 1998 with total page 1176 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 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 Federal Income Taxation of Business Enterprises written by Richard A. Westin and published by MICHIE. This book was released on 1995 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies. The book begins with the study of partnerships, moves to C- corporations, then to S-corporations, then to limited liability companies, and closes with an optional review of some unusual forms, such as cooperatives, regulated investment companies, and real estate investment trusts.
Download or read book Taxation of Business Enterprises 1992 1993 written by and published by . This book was released on 1991 with total page 950 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 The Study of Federal Tax Law written by and published by . This book was released on 1995 with total page 1060 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 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: The impact of changing tax rates Final and proposed regulations under Subchapters C and K Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning A fresh perspective on choice of entity and an update on the "carried interest" controversy
Download or read book Fundamentals of Business Enterprise Taxation written by and published by . This book was released on 2005 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This third 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 dense 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. The book is rich with problems that are scattered along the way, rather than at the end of each chapter. They are not especially difficult and are designed to build confidence while at the same time forcing students to review the central Code provisions and pertinent regulations. RICHARD A. WESTIN is Professor of Law at the University of Kentucky, College of Law. He joined the College of Law faculty in 1998 as the Laramie L. Leatherman Distinguished Professor of Tax Law. He was a member of the faculty of the University of Houston College of Law from 1984 until 1998, where he taught in the areas of business and tax law. He holds B.A. and M.B.A. degrees from Columbia University and was graduated from the University of Pennsylvania Law School as a member of Order of the Coif. RICHARD C.E. BECK is Professor of Law at the New York Law School. An expert in federal individual income tax who has testified before the Oversight Subcommittee of the House Ways & Means Committee and the Senate Finance Committee on spousal liability income taxes, Professor Beck teaches Individual Tax, Tax Policy, and International Tax. He has also taught Corporate & Partnership Tax. Professor Beck grew up in Chicago and earned a B.A. and Ph.D. in linguistics from the University of Chicago, where he also taught for a year. He then taught Indo-European linguistics and Sanskrit at Brown for seven years before turning to law. SERGIO PAREJA is Associate Professor of Law at the University of New Mexico School of Law. He joined the UNM law faculty in 2005 after nearly nine years in private practice in Colorado and Indiana. Most recently, Pareja was a partner in the tax department at a large Denver law firm. While in private practice, Pareja specialized in Federal individual and corporate income tax planning, state and local tax matters, and estate and gift tax planning.
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 . This book was released on 1996 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Steuben and Turnier's casebook provides detailed information on federal income taxation of business enterprises and the tools for fast, easy, on-point research. 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.
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.
