The Individual Tax Base

The Individual Tax Base
Title The Individual Tax Base PDF eBook
Author Laurie L. Malman
Publisher West Academic Publishing
Pages 712
Release 2002
Genre Business & Economics
ISBN

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This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.

Fundamentals of Business Enterprise Taxation

Fundamentals of Business Enterprise Taxation
Title Fundamentals of Business Enterprise Taxation PDF eBook
Author Stephen A. Lind
Publisher
Pages 1014
Release 2005
Genre Business & Economics
ISBN

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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 Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new 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.

Freeland, Lathrope, Lind, and Stephens's Fundamentals of Federal Income Taxation, 19th

Freeland, Lathrope, Lind, and Stephens's Fundamentals of Federal Income Taxation, 19th
Title Freeland, Lathrope, Lind, and Stephens's Fundamentals of Federal Income Taxation, 19th PDF eBook
Author James Freeland
Publisher Foundation Press
Pages 0
Release 2018-08-03
Genre
ISBN 9781640209558

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CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to this book, leading study aids, an outline starter, and Gilbert Law Dictionary.

Fundamentals of Corporate Taxation

Fundamentals of Corporate Taxation
Title Fundamentals of Corporate Taxation PDF eBook
Author Stephen A. Lind
Publisher West Publishing Company
Pages 84
Release 1997
Genre Business & Economics
ISBN

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Taxation of S Corporations in a Nutshell

Taxation of S Corporations in a Nutshell
Title Taxation of S Corporations in a Nutshell PDF eBook
Author Douglas A. Kahn
Publisher West Academic Publishing
Pages 272
Release 2020-10-07
Genre
ISBN 9781647085261

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The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.

Black Letter Outline on Corporate Taxation

Black Letter Outline on Corporate Taxation
Title Black Letter Outline on Corporate Taxation PDF eBook
Author Stephen Schwarz
Publisher West Academic Publishing
Pages 402
Release 2019-08-05
Genre
ISBN 9781642428933

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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

Fundamentals of Partnership Taxation

Fundamentals of Partnership Taxation
Title Fundamentals of Partnership Taxation PDF eBook
Author Stephen A. Lind
Publisher
Pages 36
Release 2002
Genre Business & Economics
ISBN

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