Summary: By focusing attention on core principles and policies, Corporate Taxationreveals all of the major patterns and themes in the field. Students learn thelaw from basic source material - the Code and regulations - with conciseexplanations to supplement the presentation. Many problems, questions, andexamples help lead students through challenging material. Cases and othersource materials are edited concisely, and note material is kept to amanageable length. An effective organizational str ...show moreucture bridges introductoryconcepts with those presented in advanced tax classes. The text begins withsubchapter S - an area of growing, practical significance - which links individual and separate entity taxation. Using a ''building-block'' approach from basic to complex transactions, students grasp the notion that many complex transactions are merely combinations of simpler ones, and thattransactions may be structured in different ways to achieve varied taxconsequences.Corporate Taxation is solidly up-to-date. The structure and textintegrate current developments, including codification of the economicsubstance doctrine; the impact of corporate tax shelters and application ofsubstance-over-form doctrine; the increased importance of pass-through taxprinciples; the comparable treatment of dividends and long-term capital gain;recent changes affecting acquisitive and divisive reorganizations; and policyimplications of current corporate tax reform options. A comprehensiveTeacher's Manual accompanies the text.Features of Corporate Taxation:Focus on core principles and policiesstudents learn the major patterns and themes of corporate taxLaw instruction based on fundamental source materialcovers the Code and regulationsconcise explanations supplement when neededManyproblems, questions, and exampleslead students through challenging materialSolid organizational structurebridges introductory concepts with those presented in advanced tax classesbegins with subchapter San area of growing, practical signi ...show lessEdition/Copyright: 11
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