Introduction to the Taxation of Business Organizations and Choice of Entity – Ebook PDF Version – Digital Instant Dowload.
Product details:
- ISBN-10 : 1531004229
- ISBN-13 : 978-1531004224
- Author:
This casebook provides an introduction to the taxation of business organizations, highlighting the most significant tax similarities and differences between and among the tax regimes of Subchapters C, K, and S of the Internal Revenue Code as they apply to corporations, partnerships, and limited liability companies. To that end, the authors have designed many of the chapters of this casebook to compare the tax treatment of these entities and their owners with respect to major events in a business’s life, e.g., formation, operation, distributions, and transfers of ownership interests. In those chapters, they have utilized common problems sets enabling students to compare the differing tax consequences of these business entities.
Table contents:
Chapter 1 · Introduction
Chapter 2 · Contributions of Unencumbered Property
Chapter 3 · Receipt of Boot by Contributor of Cash or Other Unencumbered Assets
Chapter 4: Contribution of Encumbered Assets
Chapter 5: Contribution of Services
Chapter 6: Taxable Year
Chapter 7: Who Is Taxed—General Rules
Chapter 8: Partnerships: Allocation of Partnership Income and Deductions: §704(b)
Chapter 9: Partnerships: Contributed Property—§704(c)(1)(A) Allocations
Chapter 10: Partnerships: Transactions between Partners and Partnerships
Chapter 11: Partnerships: Sales or Exchanges of Property with Controlled Partnerships
Chapter 12: Nonliquidating Distributions: General Rules
Chapter 13: Corporations: Redemption of Stock
Chapter 14: Corporations: Distributions of Stock and Stock Rights
Chapter 15: Liquidating Distributions: The Basics
Chapter 16: Partnerships: Inside Basis Adjustments Under §734
Chapter 17: Partnerships: Disproportionate Distributions: §751(b)
Chapter 18: The Sale or Exchange of an Interest in an Entity
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