Fundamentals of Corporate Taxation (University Casebook Series)
ISBN-13:
9781642428780
ISBN-10:
1642428787
Edition:
10
Author:
Daniel Lathrope, Stephen Schwarz
Publication date:
2019
Publisher:
Foundation Press
Format:
Hardcover
807 pages
Category:
Tax Law
FREE US shipping
on ALL non-marketplace orders
Rent
35 days
Due May 24, 2024
35 days
from $29.38
USD
Marketplace
from $242.38
USD
Marketplace offers
Seller
Condition
Note
Seller
Condition
Used - Acceptable
Rough shape. Contains water or spine damage. May contain highlighting/underlining/notes/etc. May have used stickers on cover. Still a usable copy. Access codes and supplements are not guaranteed to be included with used books.
Book details
ISBN-13:
9781642428780
ISBN-10:
1642428787
Edition:
10
Author:
Daniel Lathrope, Stephen Schwarz
Publication date:
2019
Publisher:
Foundation Press
Format:
Hardcover
807 pages
Category:
Tax Law
Summary
Fundamentals of Corporate Taxation (University Casebook Series) (ISBN-13: 9781642428780 and ISBN-10: 1642428787), written by authors
Daniel Lathrope, Stephen Schwarz, was published by Foundation Press in 2019.
With an overall rating of 3.8 stars, it's a notable title among other
Tax Law
books. You can easily purchase or rent Fundamentals of Corporate Taxation (University Casebook Series) (Hardcover, Used) from BooksRun,
along with many other new and used
Tax Law
books
and textbooks.
And, if you're looking to sell your copy, our current buyback offer is $106.05.
Description
The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Tenth Edition are:
- The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
- A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest.
- Developments affecting corporate divisions under § 355, including the IRS’s changed ruling policy and proposed regulations dealing with divisions involving significant cash and other nonbusiness assets.
- Other technical changes to Subchapter C, including a revised definition of contributions to capital, reductions of the dividends received deduction, modifications to the net operating loss deduction, safe harbor valuation methods to measure continuity of proprietary interest, and the reduced role of the limitations on multiple tax benefits for affiliated corporations.
- S corporation developments, with an overview and a new problem on the § 199A deduction for 20% of qualified business income from pass-through entities and the requirement to pay reasonable compensation to shareholder-employees of S corporations.
We would LOVE it if you could help us and other readers by reviewing the book
Book review
Congratulations! We have received your book review.
{user}
{createdAt}
by {truncated_author}