Corporate Taxation: Examples and Explanations
The two-step method of the Examples & Explanations Series is especially appropriate For The complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. the book provides a clear, straightforward introduction To The principles of corporate taxation, As well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach To The topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete the Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.
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338 election acquiring corporation acquisitive reorganization addition allocation amount realized apply asset acquisition attribution boot business purpose capital gain cash Chapter Comm’r common stock complete liquidation Congress considered continuity of interest contributed property cost basis Court debt deduction deemed sale discussion distributing corporation earnings and profits eligible entitled equity example fair market value gain or loss holders issue liability liquidating distribution merger minority shareholders Newco nonrecognition rule nonrecognition treatment ordinary income partnership payments preferred shares preferred stock proprietary interest provides purchasing corporation pursuant qualified dividend income realized gain recapitalization receipt redeemed redemption distribution regulations remaining requirement result sale or exchange selling shareholder’s shareholders receive statutory stock dividend stock or securities Subchapter subsidiary substituted basis T’s assets target corporation target shareholders tax avoidance tax consequences tax-free reorganization taxable gain taxpayer tion trade or business transaction transferor transferred Treas Treasury Department treated Type B reorganization voting stock