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Federal Income Taxation of Corporations and Partnerships

Federal Income Taxation of Corporations and Partnerships - 3rd edition

Federal Income Taxation of Corporations and Partnerships - 3rd edition

ISBN13: 9780735512115

ISBN10: 0735512116

Federal Income Taxation of Corporations and Partnerships by Richard L. Doernberg and Howard E. Abrams - ISBN 9780735512115
Edition: 3RD 00
Copyright: 2000
Publisher: Aspen Law
Published: 2000
International: No
Federal Income Taxation of Corporations and Partnerships by Richard L. Doernberg and Howard E. Abrams - ISBN 9780735512115

ISBN13: 9780735512115

ISBN10: 0735512116

Summary

A return to coverage of partnerships and limited liability companies highlights the Third Edition of Federal Income Taxation of Corporations and Partnerships. With more of the extremely effective problems that gained it such widespread praise, this flexible casebook is now completely updated for use in a wide variety of course offerings.

To simplify the intricacies of the taxation of business enterprises, the authors:

  • use problems and examples in almost every chapter in addition to cases and notes
  • illustrate typical commercial transactions
  • emphasize major themes of policy and practice
  • keep the book flexible enough to be used in two, three, or fourcredit courses
  • offer an extensive Teacher's Manual


Federal Income Taxation of Corporations and Partnerships, Third Edition, is logically organized into three main parts:

  • Corporations
  • S Corporations
  • Partnerships


The Third Edition reflects recent developments in corporate and partnership taxation:

  • 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies and hybrid entities new debt/equity limitations in corporate formations and reorganizations antiabuse redemption provisions covering stock options and sales between related corporations the AntiMorris Trust changes to taxfree spinoffs new elective classification regulations
  • liberalization of Subchapter S shareholder restrictions and changes to timing of Subchapter S distributions, and Qualified Subchapter S Subsidiaries

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