Abrams Doernberg and Leatherman s Federal Corporate Taxation 7th Concepts and Insights Series

Abrams  Doernberg and Leatherman s Federal Corporate Taxation  7th  Concepts and Insights Series Author Howard Abrams
ISBN-10 9781628102420
Release 2013-04-30
Pages 464
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The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law. It features an expanded discussion of S corporations and consolidated groups; use of disregarded entities; liberalization of shareholder debt rules; and basis recovery in redemptions and reorganizations. With examples and explanations of how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.



Corporate Taxation

Corporate Taxation Author Cheryl D. Block
ISBN-10 9780735539679
Release 2004
Pages 529
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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.



Corporate Taxation

Corporate Taxation Author Charlotte Crane
ISBN-10 9780327174394
Release 2012-02-13
Pages 516
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Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. As such, the text includes almost no original materials from court cases or administrative guidance. It is assumed that students will read relevant materials online before class, and that the instructor will highlight those items that are particularly important for the course as it develops. The authors believe it is important for students to develop an ability to read and understand tax statutes, revenue rulings, regulation preambles and amendments on their own, without being "spoonfed" by text and teacher. Part I of the text covers the fundamentals of corporate taxation such as the corporate tax base; distributions from corporations; shareholder transfers of property to corporations; liability assumptions in connection with those transactions; corporate liquidations; the DRD and liquidations of controlled subsidiaries; redemptions; stock distributions and similar transactions such as recapitalizations; subchapter S concepts; choice of entity and capital structure issues; taxable asset and stock acquisitions; section 338 recharacterization of stock acquisitions as asset acquisitions; the rules for carryovers; boot in reorganizations; B reorgs; C reorgs; triangular mergers; F reorgs; and an extensive discussion of section 355, including the post-General Utilities anti-abuse rules. Part II provides a discussion of advanced topics that some instructors may wish to incorporate along with one of the earlier chapters or pick and choose for a few advanced topics at the end of the course. It deals with debt and equity issues of particular interest in the corporate context, including section 1032 and the use of a corporation's own stock, options, or tracking stock; transactions involving debt of related parties; and a brief introduction to consolidated returns, as a means of exploring advanced topics in entity organization. Each chapter ends with comprehensive sets of Discussion and Practice Problems.



Anglo American Corporate Taxation

Anglo American Corporate Taxation Author Steven A. Bank
ISBN-10 9781139502597
Release 2011-09-22
Pages
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The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.



Understanding Corporate Taxation

Understanding Corporate Taxation Author Leandra Lederman
ISBN-10 1632833948
Release 2016-02-01
Pages 480
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This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate ''death,'' liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own



Decoding the U S Corporate Tax

Decoding the U S  Corporate Tax Author Daniel N. Shaviro
ISBN-10 0877667578
Release 2009-01
Pages 206
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In Decoding the U.S. Corporate Tax, respected analyst Dan Shaviro assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. As rising globalization, capital mobility, financial innovation, and political polarization destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating change.



Corporate Tax Reform

Corporate Tax Reform Author Martin A. Sullivan
ISBN-10 9781430239284
Release 2012-02-01
Pages 188
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Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated



Corporate taxation

Corporate taxation Author Douglas A. Kahn
ISBN-10 STANFORD:36105044515653
Release 1989-08
Pages 980
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Corporate taxation has been writing in one form or another for most of life. You can find so many inspiration from Corporate taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate taxation book for free.



Fundamentals of Corporate Taxation

Fundamentals of Corporate Taxation Author
ISBN-10 OCLC:742277353
Release 2002
Pages 750
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Fundamentals of Corporate Taxation has been writing in one form or another for most of life. You can find so many inspiration from Fundamentals of Corporate Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Fundamentals of Corporate Taxation book for free.



The Politics of Corporate Taxation in the European Union

The Politics of Corporate Taxation in the European Union Author Claudio Radaelli
ISBN-10 9781135106317
Release 2013-01-11
Pages 272
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This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?



Black Letter Outline on Corporate Taxation

Black Letter Outline on Corporate Taxation Author Stephen Schwarz
ISBN-10 9781634606912
Release 2016-06-03
Pages 406
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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.



Corporate tax guide

Corporate tax guide Author Canada. Taxation
ISBN-10 STANFORD:36105060654089
Release 1971
Pages 88
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Corporate tax guide has been writing in one form or another for most of life. You can find so many inspiration from Corporate tax guide also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate tax guide book for free.



Globalization and Corporate Taxation

Globalization and Corporate Taxation Author Mr. Manmohan S. Kumar
ISBN-10 9781589065284
Release 2012-10-26
Pages 49
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This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a “Stackelberg” type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.



Reform of corporate taxation

Reform of corporate taxation Author United States. Congress. Senate. Committee on Finance
ISBN-10 LOC:00019965582
Release 1984
Pages 603
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Reform of corporate taxation has been writing in one form or another for most of life. You can find so many inspiration from Reform of corporate taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Reform of corporate taxation book for free.



Corporate taxation and taxation of partnerships and partners

Corporate taxation and taxation of partnerships and partners Author Douglas A. Kahn
ISBN-10 STANFORD:36105043847255
Release 1985-02-01
Pages 1204
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Corporate taxation and taxation of partnerships and partners has been writing in one form or another for most of life. You can find so many inspiration from Corporate taxation and taxation of partnerships and partners also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate taxation and taxation of partnerships and partners book for free.



Corporate taxation

Corporate taxation Author Pushpa Kandel
ISBN-10 UOM:39015052250209
Release 2001
Pages 158
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Corporate taxation has been writing in one form or another for most of life. You can find so many inspiration from Corporate taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Corporate taxation book for free.



Corporate Taxation

Corporate Taxation Author George K. Yin
ISBN-10 9781454860747
Release 2015-11-12
Pages 624
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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options