McMahon, Simmons, Luke, and Wells's Federal Income Taxation of Business Organizations, 6th

The 6th Edition, like earlier editions, explores in depth in a single volume both the technical and policy issues associated with the taxation of partnerships, C corporations, and S corporations. It is adaptable for use in a wide variety of courses or sequence of courses dealing with taxation of business organizations at either the J.D. or LL.M. level. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships, C corporations, and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt—an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships, C corporations, and S corporations.