Kwall's The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners, 6th

Imprint
Foundation Press
ISBN-13
9781642426502
Primary Subject
Tax-Corporate
Format
eBook
Copyright
2019
Series
University Casebook Series
Publication Date
10/26/2018
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition comprehensively incorporates all relevant changes resulting from the Tax Cuts and Jobs Act signed into law on December 22, 2017. The new edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity.

The 6th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 6th edition includes many examples and problems.

Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity-by-entity.

Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs.

The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.