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Author : Norman C. Tobias,L. Alan Rautenberg,Martin A.U. Sorensen
Publisher : Unknown
Page : 431 pages
File Size : 44,6 Mb
Release : 2017
Category : Corporations
ISBN : 0779880498
Author : Norman C. Tobias
Publisher : Scarborough, Ont. : Carswell
Page : 448 pages
File Size : 50,8 Mb
Release : 2001
Category : Corporations
ISBN : 0459277642
Author : William H Hoffman,William A Raabe,James E Smith,David M Maloney
Publisher : Unknown
Page : 0 pages
File Size : 55,6 Mb
Release : 2024-06-17
Category : Electronic
ISBN : 0324313764
Author : James W. Pratt,William N. Kulsrud
Publisher : Custom Publishing Company
Page : 0 pages
File Size : 53,8 Mb
Release : 2005-04
Category : Corporations
ISBN : 0759351864
The text emphasizes those areas of taxation generally accepted as essential to the education of those pursuing careers in taxation or tax-related fields. The first eight chapters are devoted to the tax problems of regular corporations and their shareholders. These chapters are followed by a separate chapter examining the special problems of international taxation, an area of growing importance. Two chapters consider the taxation partnerships and partners while one chapter examines S corporations. Federal estate and gift taxation is discussed in one chapter. Two additional chapters contain the related topics of the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning. For those students who have not had previous exposure to tax research, a separate chapter provides an introduction to this important topic. The skills explained in this chapter may be applied to the research questions contained at the end of most chapters. In addition, a chapter is devoted to the procedural aspects of taxation, including the special concerns for those involved in tax practice. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructors in designing advanced tax courses. It is neither our intention nor our belief that all of the contents can or should be covered in a single three-semester-hour course. The sheer technical detail of the material presented is obviously more than can be covered in one course without selective pruning. Our hope is that instructors can adapt the text to satisfy their varying needs. In this regard, the ample coverage of what we believe are the most relevant topics - filled with examples and exhibits - should meet the desires of the most demanding users.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 54,5 Mb
Release : 2017
Category : Corporations
ISBN : OCLC:964671472
Author : Howard E. Abrams,Don Leatherman
Publisher : Aspen Publishing
Page : 936 pages
File Size : 55,7 Mb
Release : 2019-02-27
Category : Law
ISBN : 9781543804270
This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships
Author : William H. Hoffman
Publisher : Unknown
Page : 870 pages
File Size : 43,7 Mb
Release : 1981
Category : Corporations
ISBN : OCLC:15091732
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 52,9 Mb
Release : 2017
Category : Corporations
ISBN : OCLC:964671472
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 54,7 Mb
Release : 19??
Category : Electronic
ISBN : OCLC:958015394
Author : William H. Hoffman,D. Larry Crumbley
Publisher : Unknown
Page : 916 pages
File Size : 45,9 Mb
Release : 1986-10-01
Category : Taxation
ISBN : 0314673199
Author : David M. Maloney
Publisher : Unknown
Page : 128 pages
File Size : 46,8 Mb
Release : 2017-04-14
Category : Corporations
ISBN : 1337385948
Author : Thomas R. Pope,Timothy J. Rupert,Kenneth E. Anderson
Publisher : Pearson
Page : 976 pages
File Size : 52,8 Mb
Release : 2016-03-25
Category : Business & Economics
ISBN : 9780134421643
Assist Students in Mastering the Principles of Taxation with the Latest Tax Regulations The Rupert/Pope/Anderson series is unsurpassed in blending technical aspects of the most recent federal taxation mandates with maximum readability and relevance for readers. Containing strong pedagogical tools that enable readers to apply tax principles within the text to real-life situations, and tax information from 2015 and early 2016, Pearson's Federal Taxation 2017 Corporations, Partnerships, Estates & Trusts, Thirtieth Edition provides a better learning experience.
Author : Anna C. Fowler,Richard J. Joseph
Publisher : Unknown
Page : 936 pages
File Size : 40,6 Mb
Release : 1998
Category : Corporations
ISBN : CORNELL:31924080909637
Contains coverage of Tax Planning Considerations -- using corporations to split income, timing of distributions, using an S corporation to when liquidating, qualifying the estate for the installment payment of estate taxes, etc.; and Compliance and Procedural Considerations -- important due dates for filing, penalty avoidance, elections to file, etc. Features special chapters on consolidated tax returns and international taxation.
Author : E. Philip Jones,Robert A. Taggart
Publisher : Unknown
Page : 52 pages
File Size : 43,5 Mb
Release : 1984
Category : Business enterprises
ISBN : IND:39000000550579
This paper investigates the effect of taxes on the equilibrium ownership structure of productive assets. Ownership structure includes the traditional choice between debt and equity financing, but also the larger choice between corporate and partnership forms. A key feature of these alternative forms is that corporations are subject to taxation at both the corporate and investor levels, whereas partnerships are not. At the same time, depreciation and interest tax shields are taken at the corporate tax rate for corporate assets and at investors' tax rates for partnership assets. We find that assets endowed with excess non-interest tax deductions are best held in partnership form by high tax bracket investors. Assets whose allowed deductions are low enough to generate a net tax liability in corporate formare best held as partnerships by low tax bracket investors. All other assets are held in the corporate sector and are financed in a manner consistent with Miller's(1977) capital structure equilibrium. We argue that our analysis illuminates the tax aspects of such transactionsas mergers and sales or spin-offs of corporate assets to partnerships and royalty trusts. We also show that our results afford a simple characterization of the lease or buy decision.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 40,9 Mb
Release : 2001
Category : Corporations
ISBN : OCLC:761261843
