federal income taxation of corporations and stockholders in a nutshell nutshells

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Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author : Karen C. Burke
ISBN : 0314288228
Genre : Law
File Size : 49. 78 MB
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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author : Karen C. Burke
ISBN : STANFORD:36105061844994
Genre : Corporations
File Size : 78. 9 MB
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Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Federal Income Taxation Of Partners And Partnerships In A Nutshell

Author : Karen Burke
ISBN : 1634607120
Genre :
File Size : 27. 15 MB
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.

International Taxation In A Nutshell

Author : Richard Doernberg
ISBN : 1628105550
Genre :
File Size : 43. 21 MB
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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

Tax Procedure And Tax Fraud In A Nutshell

Author : Camilla Watson
ISBN : 1634599322
Genre :
File Size : 27. 91 MB
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Principles Of Corporate Taxation

Author : Douglas A. Kahn
ISBN : 0314184961
Genre : Law
File Size : 47. 99 MB
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The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Federal Corporate Taxation

Author : Howard E. Abrams
ISBN : 1566626862
Genre : Corporations
File Size : 55. 93 MB
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Previous edition, 2nd, published in 1990.

Tax Procedure And Tax Fraud In A Nutshell

Author : Camilla E. Watson
ISBN : 0314146466
Genre : Law
File Size : 78. 99 MB
Format : PDF, Docs
Download : 219
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Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

State And Local Taxation And Finance In A Nutshell

Author : M. David Gelfand
ISBN : 0314183876
Genre : Law
File Size : 25. 7 MB
Format : PDF
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This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."

Understanding Corporate Taxation

Author : Leandra Lederman
ISBN : 9781422474433
Genre : Business & Economics
File Size : 52. 6 MB
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