Format

Book

Files

Download

Download Full Text (877 KB)

Description

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. 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.

ISBN

978-1600421662

Publication Date

5-2012

City

Lake Mary, FL

Publisher

Vandeplas Publishing

Edition

4th

Disciplines

Business Organizations Law | Law | Tax Law

Comments

Table of Contents and Forward only.

Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings, 4th. Edition 2012

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.