Product Description: This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2013-2014 Edition takes into account recent legislative and regulatory developments occurring in 2013 and prior years, including those regarding the use of controlled corporations to avoid the application of Section 304 and those clarifying the treatment of a partner's distributive share and noncompensatory partnership options under Section 704...read more

Product Description: This best-selling statutory supplement provides selected federal income tax statutes, including edited sections and significant amendments, additions, and revisions. Designed to offer maximum flexibility and ease-of-use in dealing with individual federal income tax, this resource examines fundamental procedures and administration involved in the Code, and regulations governing federal income tax...read more

Product Description: This set of selected statutes and regulations offers maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation. The 2012-2013 Edition takes into account recent legislative and regulatory developments occurring in 2011 and prior years under Sections 302, 331, 355, 358, 368, 381, and to the regulatory definitions for business entities under 301...read more

Product Description: The new 4th Edition retains the organization of the 3rd Edition. The updating includes all legislation from 2006-2011 and all regulatory changes and case law developments during that period . The major legislative developments that affect this book are the 2010 extension of the Bush tax cuts through 2012 and the 2010 codification of the economic-substance doctrine...read more

Product Description: The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received...read more

Product Description: This outline discusses taxation of partnerships, including current partnership income, contributions of property to partnership, sale of partnership interest, distributions, and liquidations. Other subjects covered include corporate taxation, including corporate distributions, sales of stock and assets, and reorganizations, S corporation...read more

Product Description: This best-selling statutory supplement provides selected federal income tax statutes, including edited sections and significant amendments, additions, and revisions. Designed to offer maximum flexibility and ease-of-use in dealing with individual federal income tax, this resource examines fundamental procedures and administration involved in the Code, and regulations governing federal income tax...read more

Product Description: This best-selling statutory supplement provides selected federal income tax statutes, including edited sections and significant amendments, additions, and revisions. Designed to offer maximum flexibility and ease-of-use in dealing with individual federal income tax, this resource examines fundamental procedures and administration involved in the Code, and regulations governing federal income tax...read more

Product Description: This set of selected statutes and regulations was designed to offer maximum flexibility and ease of use for law school courses in corporate, partnership, and business enterprise taxation.

Product Description: The history of America’s tax system can be written largely as a history of America’s wars. During World War II, Americans were urged to ration food, raise money, and accept higher taxes. After September 11, we were given tax cuts and asked to shop...read more