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Corporate Taxation (Aspen Casebook Series)

Amazon.com Price:  $129.99 (as of 08/05/2019 20:58 PST- Details)

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Description

A concise, tightly-edited casebook that makes a speciality of core principles and policies so students can learn the major patterns and themes of corporate taxation.

Features:

  • Focuses student attention on core principles and policies to enable students to be told the major patterns and themes of corporate tax
  • Encourages students to be told the law from the basic source material –the Code and regulations–as supplemented by concise explanations when needed
  • Many problems, questions, and examples assist lead students through the challenging material
  • An organizational structure that bridges concepts learned in the introductory source of revenue tax course and those presented in advanced tax classes. The text begins with subchapter S–an area of growing, practical significance–which serves to link individual and separate entity taxation
  • Presents the taxation of transactions the use of a “”building-block”” approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction is also structured in different how one can achieve different tax consequences
  • Cases and other source materials are edited concisely and note material is kept to a manageable length
  • Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; affect of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable remedy of dividends and long-term capital gain; latest changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

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