Lexis Nexis Introduction to the Taxation of Business Organizations and Choice of Entity
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
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.
Product description
This casebook provides an introduction to the taxation of business organizations, highlighting the most significant tax similarities and differences between and among the tax regimes of Subchapters C, K, and S of the Internal Revenue Code as they apply to corporations, partnerships, and limited liability companies. To that end, the authors have designed many of the chapters of this casebook to compare the tax treatment of these entities and their owners with respect to major events in a business’s life, e.g., formation, operation, distributions, and transfers of ownership interests. In those chapters, they have utilized common problems sets enabling students to compare the differing tax consequences of these business entities.
Because there are tax issues unique to each of the common business entities noted above, the authors have included additional chapters focusing on those issues. To accommodate students seeking to delve more deeply into certain issues and to provide teachers additional options, the authors have included in an extensive appendix a series of Notes elaborating on various specialized topics pertinent to the choice of business entity.
As with their other casebooks, the authors have structured this book with self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, edited cases, and administrative materials as well as self-assessment tools—measurable learning objectives and a vocabulary of tax terms and phrases.
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