Federal corporate taxation / by Howard E. Abrams, William K. Jacobs Jr., Visiting Professor, Harvard Law School, Don A. Leatherman, W. Allen Separk, Distinguished Professor of Law, University of Tennessee College of Law
- Author
- Abrams, Howard E., 1955-
- Published
- [New York, N.Y.] : Foundation Press ; St. Paul, MN : West Academic, [2020]
- Edition
- Eighth edition.
- Physical Description
- 1 online resource (472 pages).
- Additional Creators
- Leatherman, Don A., 1953-
Access Online
- Series
- Summary
- The eighth edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect changes made by the Tax Cuts and Jobs Act as well as other recent changes in the law. In addition to using a cradle-to-grave approach to corporate taxation, the book features a discussion of taxable and tax-free corporate acquisitions and penalty provisions. It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.
- Subject(s)
- Genre(s)
- ISBN
- 9781684678471 (electronic bk.)
1684678471 (electronic bk.)
9781609300524
9781642421071 - Note
- Includes index.
View MARC record | catkey: 29234843