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: Foundation Press

Published: 2022-10-28

Total Pages: 0

ISBN-13: 9781636594651

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An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 7th edition updates, expands, and clarifies the prior edition. The 7th 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 new edition is accompanied by a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. 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 Income Taxation of Partnerships and S Corporations, Supplement
Federal Income Taxation of Partnerships and S Corporations, Supplement

Author: Paul R. McDaniel

Publisher: Foundation Press

Published: 2011-08-08

Total Pages: 0

ISBN-13: 9781599419794

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This 2011 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.

Federal Income Taxation of Partnerships and S Corporations
Federal Income Taxation of Partnerships and S Corporations

Author: Paul R. McDaniel

Publisher: Foundation Press

Published: 2008

Total Pages: 48

ISBN-13: 9781599414805

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The 2008 Supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.