Understanding Taxation of Business Entities
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Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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Understanding Taxation of Business Entities, from the Understanding Series, is now in its second edition. This book is designed primarily for use by law students taking a course on the taxation of business entities, or separate courses on partnership taxation and corporate taxation. It can be used as a supplemental text. But now it includes both a problem set and a teacher’s manual, so it can be used as the main text for any of the three courses.
The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation. Each chapter contains a basic overview and a detailed discussion; this allows for an understanding of the big picture before diving into the details, and the basic overview alone may be sufficient for some introductory topics in taxation courses. For each type of business tax entity, the book covers its life cycle—formation, operations, and liquidation—along with reorganizations and divisions. The book is full of descriptions and analyses of the relevant Internal Revenue Code and Treasury Regulations provisions, summaries of leading cases and IRS rulings, and plenty of examples that apply the law to hypothetical situations.
Understanding Taxation of Business Entities is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of a business entity tax topic, beginning lawyers who intend to specialize in partnership and corporate taxation or are working on an LL.M. in taxation, and experienced lawyers who wish to expand their practices into business entity taxation. The book would be similarly useful to accountants who are pursuing a master of science in taxation, as well as accountants practicing in the area of business entity taxation.
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Table of contents
Chapter 1 INTRODUCTION
PART I : PARTNERSHIPS
Chapter 2 DEFINING PARTNERSHIPS AND PARTNERS FOR TAX PURPOSES
Chapter 3 FORMATION OF THE PARTNERSHIP
Chapter 4 OUTSIDE BASIS AND ALLOCATION OF LIABILITIES
Chapter 5 OPERATION OF THE PARTNERSHIP : CALCULATION OF PARTNERSHIP TAXABLE INCOME
Chapter 6 OPERATION OF A PARTNERSHIP : ALLOCATION OF PARTNERSHIP INCOME AND LOSSES
Chapter 7 DISPOSITIONS OF PARTNERSHIP INTERESTS
Chapter 8 PARTNERSHIP DISTRIBUTIONS
Chapter 9 TRANSACTIONS BETWEEN PARTNER AND PARTNERSHIP ; ISSUANCE OF A PARTNERSHIP INTEREST FOR SERVICES
Chapter 10 BUSINESS COMBINATIONS : PARTNERSHIP MERGERS AND DIVISIONS
Chapter 11 ANTI - ABUSE PROVISIONS
Chapter 12 DEATH OF A PARTNER
PART II : C CORPORATIONS
Chapter 13 TAXING C CORPORATIONS IN GENERAL
Chapter 14 CORPORATE FORMATION
Chapter 15 DEBT / EQUITY CLASSIFICATION
Chapter 16 NONLIQUIDATING DISTRIBUTIONS
Chapter 17 STOCK REDEMPTIONS
Chapter 18 STOCK DIVIDENDS AND SECTION 306 STOCK
Chapter 19 COMPLETE LIQUIDATIONS AND TAXABLE ACQUISITIONS
Chapter 20 CORPORATE PENALTY TAXES
Chapter 21 CORPORATE REORGANIZATIONS
Chapter 22 CORPORATE DIVISIONS
Chapter 23 CORPORATE TAX ATTRIBUTES
PART III : S CORPORATIONS
Chapter 24 TAXATION OF S CORPORATIONS AND SHAREHOLDERS