"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step ...
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"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own"--
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Add this copy of Understanding Corporate Taxation (Understanding Series) to cart. $22.39, good condition, Sold by Zoom Books East rated 4.0 out of 5 stars, ships from Glendale Heights, IL, UNITED STATES, published 2020 by Carolina Academic Press.
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Book is in good condition and may include underlining highlighting and minimal wear. The book can also include From the library of labels. May not contain miscellaneous items toys dvds etc. We offer 100% money back guarantee and 24 7 customer service.
Add this copy of Understanding Corporate Taxation (Understanding Series) to cart. $25.59, good condition, Sold by Wonder Book - Member ABAA/ILAB rated 5.0 out of 5 stars, ships from Frederick, MD, UNITED STATES, published 2020 by Carolina Academic Press LLC.
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Good. Good condition. 4th edition. A copy that has been read but remains intact. May contain markings such as bookplates, stamps, limited notes and highlighting, or a few light stains.
Add this copy of Understanding Corporate Taxation (Understanding Series) to cart. $27.01, very good condition, Sold by BooksRun rated 5.0 out of 5 stars, ships from Philadelphia, PA, UNITED STATES, published 2020 by Carolina Academic Press.
Add this copy of Understanding Corporate Taxation (Understanding Series) to cart. $61.63, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Santa Clarita, CA, UNITED STATES, published 2020 by Carolina Academic Press.
Add this copy of Understanding Corporate Taxation, Fourth Edition to cart. $72.11, good condition, Sold by Book Words rated 4.0 out of 5 stars, ships from Midland Park, NJ, UNITED STATES, published 2020 by Carolina Academic Press.
Add this copy of Understanding Corporate Taxation (Understanding Series) to cart. $73.37, good condition, Sold by TEXTSHUB rated 5.0 out of 5 stars, ships from Franklin Lakes, NJ, UNITED STATES, published 2020 by Carolina Academic Press.
