Fundamentals of Corporate Taxation

Author:   Stephen Schwarz ,  Daniel J. Lathrope
Publisher:   West Academic
Edition:   10th Revised edition
ISBN:  

9781642428780


Pages:   807
Publication Date:   30 October 2019
Format:   Hardback
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Our Price $675.34 Quantity:  
Add to Cart

Share |

Fundamentals of Corporate Taxation


Add your own review!

Overview

The Tenth Edition of this widely used casebook continues its long tradition of teaching the fundamentals of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Tenth Edition are: The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations. A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new 163(j) limitation on the deduction of business interest. Developments affecting corporate divisions under 355, including the IRS's changed ruling policy and proposed regulations dealing with divisions involving significant cash and other nonbusiness assets. Other technical changes to Subchapter C, including a revised definition of contributions to capital, reductions of the dividends received deduction, modifications to the net operating loss deduction, safe harbor valuation methods to measure continuity of proprietary interest, and the reduced role of the limitations on multiple tax benefits for affiliated corporations. S corporation developments, with an overview and a new problem on the 199A deduction for 20% of qualified business income from pass-through entities and the requirement to pay reasonable compensation to shareholder-employees of S corporations.

Full Product Details

Author:   Stephen Schwarz ,  Daniel J. Lathrope
Publisher:   West Academic
Imprint:   West Academic Press
Edition:   10th Revised edition
ISBN:  

9781642428780


ISBN 10:   1642428787
Pages:   807
Publication Date:   30 October 2019
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions
Latest Reading Guide

 

MD

Shopping Cart
Your cart is empty
Shopping cart
Mailing List