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: J. Martin Burke (Author), Michael Friel (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