Federal Income Taxation of Corporate Enterprise

the question whether to incorporate and to study the income tax consequences to both shareholder and corporation of the incorporation transaction itself . Chapter 3 , affected in a very important dimension by legislation enacted late in ...

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Author: Bernard Wolfman

Publisher: Aspen Publishers

ISBN: STANFORD:36105044292907

Category: Law

Page: 1248

View: 735

Federal Income Taxation of Corporate Enterprise

This is a comprehensive casebook on federal income taxation of corporations, focusing almost entirely on issues arising under Subchapter C of the Internal Revenue Code.

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Author: Bernard Wolfman

Publisher: Foundation Press

ISBN: 1599418886

Category: Law

Page: 731

View: 563

This is a comprehensive casebook on federal income taxation of corporations, focusing almost entirely on issues arising under Subchapter C of the Internal Revenue Code. It is aimed at students who have already completed a basic course in federal income taxation, and so have an understanding of basic tax concepts. In addition to helping students understand the statutes and their administrative and judicial overlays, the book encourages them to evaluate the law and the various proposals for changing it. Attention is given to identifying long term trends and challenges.

Federal Income Taxation of Business Enterprises

This book covers the basics of the federal income taxation of partnerships and corporations including the taxation of LLCs, LLPs and S corporations.

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Author: Richard A. Westin

Publisher: Vandeplas Pub

ISBN: STANFORD:36105064199545

Category: Law

Page: 741

View: 780

This book 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. The student who completes the courses that the book supports will have a firm grounding in partnership and corporate taxation. The book should be taught in five or six credit hours, on the assumption that students will spend two hours of preparation for each hour in the classroom.

Federal Income Taxation of Business Enterprises

This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies.

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Author: Richard A. Westin

Publisher: MICHIE

ISBN: STANFORD:36105060620247

Category: Business enterprises

Page: 741

View: 465

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.

The Federal Income Taxation of Corporations Partnerships Limited Liability Companies and Their Owners Part One

The law of the United States takes two fundamentally different approaches to taxing business income.

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Author: Jeffrey L. Kwall

Publisher:

ISBN: OCLC:1304489856

Category:

Page: 22

View: 434

The law of the United States takes two fundamentally different approaches to taxing business income. The income of many corporations is taxed to the corporation when earned and again to the shareholders when corporate profits are distributed to them. In contrast, the income of most corporations, partnerships and limited liability companies is taxed only once, directly to the owners of the enterprise when the income is earned. Part One of this casebook provides an historical overview of the dramatically different effects of these alternative approaches to taxing business income. Part One also considers a proposal for taxing all enterprises in a uniform manner, regardless of their legal form.