The Reform and Simplification of the Income Taxation of Corporations
Author:
Publisher:
Published: 1983
Total Pages: 120
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author:
Publisher:
Published: 1983
Total Pages: 120
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Finance
Publisher:
Published: 1983
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Finance
Publisher:
Published: 1984
Total Pages: 616
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Small Business
Publisher:
Published: 1985
Total Pages: 822
ISBN-13:
DOWNLOAD EBOOKAuthor: Stati Uniti d'America. Committee on Finance
Publisher:
Published: 1983
Total Pages: 8
ISBN-13:
DOWNLOAD EBOOKAuthor: Richard L. Doernberg
Publisher: Aspen Publishers
Published: 1987
Total Pages: 776
ISBN-13:
DOWNLOAD EBOOKA return to coverage of partnerships & limited liability companies highlights the Third Edition of FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS. With more of the extremely effective problems that gained it such widespread praise, this flexible casebook is now completely updated for use in a wide variety of course offerings. To simplify the intricacies of the taxation of business enterprises, the authors: use problems & examples in almost every chapter -in addition to cases & notes illustrate typical commercial transactions emphasize major themes of policy & practice keep the book flexible enough to be used in two-, three-, or four-credit courses offer an extensive Teacher's Manual FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS, Third Edition, is logically organized into three main parts: Corporations S Corporations Partnerships The Third Edition reflects recent developments in corporate & partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies & hybrid entities new debt/equity limitations in corporate formations & reorganizations anti-abuse redemption provisions covering stock options & sales between related corporations the Anti-Morris Trust changes to tax-free spin-offs new elective classification regulations liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions, & Qualified Subchapter S Subsidiaries Give your students a firm foundation in the means & methods of corporate taxation & partnership today.
Author: George K. Yin
Publisher: Aspen Publishing
Published: 2015-11-12
Total Pages: 818
ISBN-13: 145486074X
DOWNLOAD EBOOKA concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1975
Total Pages: 520
ISBN-13:
DOWNLOAD EBOOKAuthor: Harvey Galper
Publisher:
Published: 1978
Total Pages: 138
ISBN-13:
DOWNLOAD EBOOKAuthor: Chris Evans
Publisher:
Published: 2015
Total Pages: 0
ISBN-13: 9789041159762
DOWNLOAD EBOOKWhy are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.