Corporate and Partnership Taxation

Corporate and Partnership Taxation Author Stephen Schwarz
ISBN-10 0314277560
Year 2012
Pages 721
Language en
Publisher West Academic Publishing
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This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships and limited liability companies, and includes numerous illustrative examples, self-test questions with answers, sample exams, and a chart with cross-references for each topic to all major corporate and partnership tax casebooks.

Schwarz and Lathrope s Black Letter Outline on Corporate and Partnership Taxation 7th

Schwarz and Lathrope s Black Letter Outline on Corporate and Partnership Taxation  7th Author Stephen Schwarz
ISBN-10 9781634591911
Year 2012-08-28
Pages 768
Language en
Publisher West Academic
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This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership, and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships, and limited liability companies. It includes:Numerous illustrative examplesSelf-test questions with answersSample examsA chart with cross-references for each topic to all major corporate and partnership tax casebooks

Corporate and Partnership Taxation

Corporate and Partnership Taxation Author Stephen Schwarz
ISBN-10 0314184813
Year 2008
Pages 707
Language en
Publisher West Academic
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This text is designed to help law students recognize and understand the basic principles and issues of tax law covered in a law school course. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations.

Corporate and Partnership Taxation

Corporate and Partnership Taxation Author Stephen Schwarz
ISBN-10 0314158863
Year 2005
Pages 687
Language en
Publisher West Academic
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Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in the subject covered. Book jacket.

Corporate and Partnership Taxation

Corporate and Partnership Taxation Author Stephen Schwarz
ISBN-10 0314040242
Year 1994
Pages 534
Language en
Publisher
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Taxation of Business Organizations; Classification; Corporate Taxation: The C Corporation as a Taxable Entity, Formation of a Corporation, Capital Structure, Nonliquidating Distributions, Stock Redemptions and Partial Liquidations, Stock Distributions and 306 Stock, Complete Liquidations and Taxable Corporate Acquisitions, Anti-Avoidance Provisions, Tax- Free Reorganizations, Corporate Divisions, Carryovers of Corporate Tax Attributes, Affiliated Corporations, S Corporations; Partnership Taxation: Formation of a Partnership, Operations of a Partnership, Sales and Exchanges of Partnership Interests, Nonliquidating Distributions, Liquidation of a Partnership, Death of a Partner, Partnership Anti-Abuse Rules.

Federal Income Taxation of Corporations and Partnerships

Federal Income Taxation of Corporations and Partnerships Author Richard L. Doernberg
ISBN-10 1454824808
Year 2013
Pages 880
Language en
Publisher Aspen Publishers
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This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Corporate and Partnership Income Tax Code and Regulations

Corporate and Partnership Income Tax Code and Regulations Author Steven A. Bank
ISBN-10 1609303644
Year 2013-07-16
Pages 825
Language en
Publisher Foundation Press
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This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2013-2014 Edition takes into account recent legislative and regulatory developments occurring in 2013 and prior years, including those regarding the use of controlled corporations to avoid the application of Section 304 and those clarifying the treatment of a partner's distributive share and noncompensatory partnership options under Section 704. The content is current through April 1, 2013.

Selected Sections Corporate and Partnership Income Tax Code and Regulations 2016 2017

Selected Sections Corporate and Partnership Income Tax Code and Regulations  2016 2017 Author Steven Bank
ISBN-10 1634602943
Year 2016-07
Pages 867
Language en
Publisher Foundation Press
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Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

The Federal Income Taxation of Corporations Partnerships Llcs and Their Owners

The Federal Income Taxation of Corporations  Partnerships  Llcs  and Their Owners Author Jeffrey Kwall
ISBN-10 160930313X
Year 2015-10-23
Pages 912
Language en
Publisher Foundation Press
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An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Partnership Taxation

Partnership Taxation Author Joni Larson
ISBN-10 1594605114
Year 2010
Pages 448
Language en
Publisher
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Partnership Taxation: An Application Approach explains partnership taxation using an easy to follow, systematic approach replete with examples, definitions, formulas, and rules. In addition, it takes the students a step beyond a technical understanding of isolated rules by providing them the opportunity to understand how a group of concepts works when applied in a real-life setting; the students are challenged to connect technical understanding with providing advice to clients. Finally, it increases the students¿ understanding of partnership tax by connecting partnership tax concepts to those the student should be familiar with from individual tax and partnership law. In doing so, it encourages the students to understand the role of partnership tax in this larger context.

Federal Income Taxation Of Corporations and Partnerships

Federal Income Taxation Of Corporations and Partnerships Author CTI Reviews
ISBN-10 9781467213547
Year 2016-10-16
Pages 62
Language en
Publisher Cram101 Textbook Reviews
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Facts101 is your complete guide to Federal Income Taxation Of Corporations and Partnerships. In this book, you will learn topics such as as those in your book plus much more. With key features such as key terms, people and places, Facts101 gives you all the information you need to prepare for your next exam. Our practice tests are specific to the textbook and we have designed tools to make the most of your limited study time.

Fundamentals of business enterprise taxation

Fundamentals of business enterprise taxation Author Stephen A. Lind
ISBN-10 STANFORD:36105064230597
Year 2008-06
Pages 941
Language en
Publisher Foundation Press
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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 Fourth Edition is faithful to the authors' problem-oriented "fundamentals" approach. Important 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.

Taxes and Ownership Structure

Taxes and Ownership Structure Author E. Philip Jones
ISBN-10 IND:39000000550579
Year 1984
Pages 39
Language en
Publisher
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This paper investigates the effect of taxes on the equilibrium ownership structure of productive assets. Ownership structure includes the traditional choice between debt and equity financing, but also the larger choice between corporate and partnership forms. A key feature of these alternative forms is that corporations are subject to taxation at both the corporate and investor levels, whereas partnerships are not. At the same time, depreciation and interest tax shields are taken at the corporate tax rate for corporate assets and at investors' tax rates for partnership assets. We find that assets endowed with excess non-interest tax deductions are best held in partnership form by high tax bracket investors. Assets whose allowed deductions are low enough to generate a net tax liability in corporate formare best held as partnerships by low tax bracket investors. All other assets are held in the corporate sector and are financed in a manner consistent with Miller's(1977) capital structure equilibrium.We argue that our analysis illuminates the tax aspects of such transactionsas mergers and sales or spin-offs of corporate assets to partnerships and royalty trusts. We also show that our results afford a simple characterization of the lease or buy decision

Selected Sections

Selected Sections Author Steven A. Bank
ISBN-10 1599418282
Year 2010-06-01
Pages 831
Language en
Publisher Foundation Press
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This set of selected statutes and regulations was designed to offer maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation.