Cases and Materials on Taxation of Business Enterprises
This law school casebook adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.
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Table of Cases
Table of Treasury Regulations
Table of Treasury Regulations briii
114 other sections not shown
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50 percent acquiring corporation acquisition adjusted basis allocation alternative minimum tax amount apply assets attributable boot C-type reorganization capital account capital gains carryover cash Code Commissioner common stock contributed property contribution controlled corporation corporate level corporation's debt deduction determined distributing corporation dividend earnings and profits economic effect election entity equity exchange facts fair market value gain or loss held holding individual investment issue limited liquidation loan loss corporation ment merger nonrecognition nonrecourse debt obligation operating loss ordinary income outstanding ownership change partner partnership interest payment petitioner preferred stock prior provides purchase pursuant qualify received recognized redeemed redemption regulations requirement result REVENUE RULING Section 351 securities shareholder's shareholders shares statutory Subchapter subsidiary substantial target corporation tax consequences Tax Court tax free tax purposes taxable income taxation taxpayer Teorco tion transaction transfer transferor treated treatment voting stock