Bank's Gilbert Law Summaries, Taxation of Business Entities, 16th

Imprint
Gilbert
ISBN-13
9781636591162
Primary Subject
Tax-Corporate
Format
Softbound
Copyright
2022
Series
Gilbert Law Summaries
Publication Date
11/29/2021

Description

This outline discusses taxation of partnerships, including current partnership income, contributions of property to partnership, sale of partnership interest, distributions, and liquidations, as well as the taxation of corporations, including formation, corporate distributions, sales of stock and assets, and reorganizations, S corporations. The book has been updated to include discussion of the special taxation of Qualified Business Income and other changes adopted as part of the 2017 Tax Cuts and Jobs Act.