Federal Income Taxation of Partnerships and S Corporations

Author: Paul R. McDaniel,Martin J. McMahon,Daniel L. Simmons

Publisher: Foundation Press

ISBN: 9781609301729

Category: Law

Page: 531

View: 7216

This book explores the technical and policy issues associated with partnership and S corporation taxation. It is adaptable for use in 2-, 3-, or 4-credit hour courses at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 5th Edition encompasses recent statutory and regulatory changes and discusses significant decisions affecting federal income taxation of partnerships and S corporations.

The Federal Income Taxation of Corporations, Partnerships, Llcs, and Their Owners

Author: Jeffrey Kwall

Publisher: Foundation Press

ISBN: 9781609303136


Page: 912

View: 5841

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Federal Income Taxation of Corporations

Author: Martin J. McMahon,Daniel L. Simmons,Paul R. McDaniel

Publisher: Foundation Press

ISBN: 9781609301897

Category: Law

Page: 873

View: 1017

The Fourth Edition explores both the technical and policy issues associated with taxation of passthrough entities and is designed to be useful regardless of the individual instructor's teaching method. It is adaptable for use in either 2-, 3- or 4-credit hour course dealing with corporate taxation at either the J.D. or LL.M. level, while presenting selected in-depth coverage of advanced issues. Arrangement of both the subdivisions within the chapters and detailed Illustrative Material following the principal cases facilitates assignment of selected portions of the material on any particular topic to suit the individual instructor's choice of method and scope of coverage. Within each section, the book moves from the straight-forward to the more complex rules associated with the topic. Materials on acquisitions and reorganizations are organized to facilitate selective coverage in survey courses.

Fundamentals of Partnership Taxation

Cases and Materials

Author: Stephen Schwarz,Stephen A. Lind,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: 9781609300692

Category: Law

Page: 473

View: 5178

The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers

Federal Income Taxation of Partnerships and S Corporations

2008 Supplement

Author: Paul R. McDaniel,Martin J. McMahon,Daniel L. Simmons

Publisher: Foundation Press

ISBN: 9781599414805

Category: Law

Page: 48

View: 8921

The 2008 Supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.

Federal Income Taxation of Corporations and Partnerships

Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman

Publisher: Aspen Publishers

ISBN: 9781454824800

Category: Law

Page: 880

View: 1130

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Federal income taxation of S corporations

Author: John K. McNulty

Publisher: Foundation Pr


Category: Business & Economics

Page: 216

View: 871

Definition of Subchapter S and S Corporations; Subchapter S in General; Acquiring S Status and Maintaining it; Effects of S Election During Operation of the S Corporation -- Tax Consequences of the Election; Effects of the S Election During Operations -- Distributions to Shareholders; Special Taxes Imposed on the S Corporation; Tax Issues on Formation, Liquidation, Redemption, Disposition, Taxable Acquisition or Disposition of an S Corporation; Tax-Free Reorganizations Involving S Corporations; Choice of Form: S Corporations Compared with C Corporations; Choice of Form: S Corporations Compared with Partnerships; Compliance, Afterthoughts, Forethoughts and Legislative Policy.

Fundamentals of Federal Income Taxation

Author: James J. Freeland,Stephen A. Lind,Richard B. Stephens

Publisher: N.A


Category: Income tax

Page: 1049

View: 8822

The Tenth Edition of Freeland, Lind & Stephens' Fundamentals of Federal Income Taxation incorporates changes made by 1996 & 1997 legislation including: * A new Chapter 11A dealing with the inclusion of gains on principal residences under Section 121 * A new Chapter 11C dealing with Exclusions & Other Tax Benefits Related to the Costs of Higher Education. These include the Sections 25A Hope & Lifetime Learning Credits, the Section 135 Savings Bond Exclusion Provision, the Section 529 Qualified State Tuition Programs & the Section 530 Educational IRAs * An addition to Chapter 20C to cover Roth IRAs & SIMPLE retirement plans * Changes in Chapter 21 dealing with Capital Gains & Losses to reflect the amendments to Section 1(h) & other legislative changes to the taxation of capital gains & losses * Consideration in Chapter 27B of the Qualified Adoption Expense Credit & the Child Credit

The Logic of Subchapter K, a Conceptual Guide to the Taxation of Partnerships

Author: Laura Cunningham,Noel Cunningham

Publisher: West Academic Publishing

ISBN: 9781634604727


Page: 361

View: 5486

This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

Federal Income Tax, a Contemporary Approach

Author: SAMUEL A. DONALDSON,Donald Tobin

Publisher: West Academic Publishing

ISBN: 9781634604901


Page: 1100

View: 3916

Completely updated to reflect the 2017 Tax Cuts and Jobs Act, the Third Edition of Federal Income Tax: A Contemporary Approach continues its successful integration of several modern platforms to introduce students to the federal income taxation of individuals. As before, the book takes three passes through the system, each in increasing detail. The first pass, in two short chapters, introduces the basic structure of the federal income tax through the computation of taxable income. It lets students see the overall structure early in their study and gives context to new concepts as they are introduced. The second pass, consuming two larger chapters, walks through the concepts of gross income and deductions, respectively. The final pass, consuming seven chapters, then builds on the material from the first four chapters, considering exclusions, timing issues, characterization, and advanced discussion of property transactions, personal expenses, dual-use expenses, and tax shelters. The text includes dozens of review questions, hundreds of self-assessment questions, and nearly 100 detailed problems for class discussion, all of which require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes links to several instructional videos to reinforce student comprehension. Like other titles in the Interactive Casebook Series, the accompanying electronic version gives student immediate access to cited cases, statutes, and articles.

Selected Sections Corporate and Partnership Income Tax Code and Regulations 2017-2018

Author: Steven Bank,Kirk Stark

Publisher: Foundation Press

ISBN: 9781683286233


Page: 884

View: 1528

Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Federal Income Taxation

Principles and Policies

Author: Michael J. Graetz,Deborah H. Schenk

Publisher: Foundation Press

ISBN: 9781609301835

Category: Law

Page: 787

View: 7709

This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: N.A

ISBN: 9780314288226

Category: Law

Page: 480

View: 2334

This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Short and Happy Guide to Federal Income Taxation

Author: Joel Newman

Publisher: West Academic Publishing

ISBN: 9781683281023


Page: N.A

View: 2339

A pleasant stroll through the thickets of the basic law school income tax course. Newman addresses all of the usual suspects, including income, deductions, capital gains, and timing. There are photos of narrow Amsterdam canal houses, an English building with bricked up windows, and a short-tailed dog, to show how tax laws can change just about everything. Also, there are photos of some outrageous ABBA costumes, presumably tax-deductible because they couldn't possibly wear them at home. Finally, there is a series of applications of basic tax principles to some of your favorite fairy tales.