This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.

The 2009 Supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.

This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations and explores both the technical and the policy issues associated with them. It can be used to teach partnership taxation, basic corporate taxation, or corporate reorganizations. Arrangement of both the subdivisions within the chapters and the detailed illustrative material following the principal cases facilitates assignment of selected portions of the material on any topic. The book moves from the straightforward to the more complex rules associated with each topic. Materials on acquisitions and reorganizations are organized to facilitate selective coverage in survey courses.