The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

Author: Jeffrey L. Kwall

Publisher:

Published: 2005

Total Pages: 856

ISBN-13:

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This casebook provides detailed information on taxation of corporations, partnerships, limited liability, and other owners. The casebook is a compilation related major statutes. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Owners

Author: JEFFERY L. KWALL

Publisher: Foundation Press

Published: 2018-10-26

Total Pages: 916

ISBN-13: 9781640207530

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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.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One
The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One

Author: Jeffrey L. Kwall

Publisher:

Published: 2018

Total Pages: 22

ISBN-13:

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The law of the United States takes two fundamentally different approaches to taxing business income. The income of many corporations is taxed to the corporation when earned and again to the shareholders when corporate profits are distributed to them. In contrast, the income of most corporations, partnerships and limited liability companies is taxed only once, directly to the owners of the enterprise when the income is earned. Part One of this casebook provides an historical overview of the dramatically different effects of these alternative approaches to taxing business income. Part One also considers a proposal for taxing all enterprises in a uniform manner, regardless of their legal form.

Federal and State Taxation of Limited Liability Companies 2009
Federal and State Taxation of Limited Liability Companies 2009

Author: David J. Cartano

Publisher: CCH

Published: 2008

Total Pages: 984

ISBN-13: 9780808019138

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Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable.