Federal Income Taxation Of Corporations and Partnerships, Fourth Edition
Federal Income Taxation of Corporations and Partnerships, Fourth Edition , uses a problem- and example-based approach to teaching the intricacies of taxing corporations and partnerships. If you’ve taught a course like this before, you already know that there’s no more effective way to convey the complexities of this subject than by having your students work through problems. If you’ve never taught this course before, you’ll be reassured by this casebook’s clarity, logic, and detailed...
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Federal Income Taxation of Corporations and Partnerships, Fourth Edition , uses a problem- and example-based approach to teaching the intricacies of taxing corporations and partnerships. If you've taught a course like this before, you already know
Preface1Introduction to the Corporate Income Tax1IFormation and Operation of a Corporation52Corporate Formation73Corporate Operation81IICorporate Distributions: Nonliquidating and Liquidating1174Distributions of Cash and Property1195Redemptions and Partial Liquidations1856Distributions of Stock2797Liquidations3278Integration of the Corporate and Individual Income Taxes361IIIAcquisition of a Corporate Business: Taxable and Tax Free3779Taxable Acquisitions37910Acquisitive Reorganizations41111Divisive Reorganizations50112One-Party Reorganizations53913Combining Tax Attributes: Net Operating Losses and Affiliated Corporations549IVMiscellaneous Corporate Tax Topics58114Penalty Provisions58315The Corporation as a Separate Taxable Entity63316S Corporations and Their Shareholders683Table of Cases729Table of Revenue Rulings and Procedures735Index737
