By George K. Yin,Karen C. Burke
- Focuses scholar consciousness on center ideas and policies to let scholars to benefit the key styles and issues of company tax
- Encourages scholars to profit the legislation from the elemental resource fabric --the Code and regulations--as supplemented by means of concise factors while wanted
- Many difficulties, questions, and examples aid lead scholars throughout the not easy fabric
- An organizational constitution that bridges concepts discovered within the introductory source of revenue tax path and people offered in complex tax periods. The textual content starts with subchapter S--an region of transforming into, functional significance--which serves to hyperlink person and separate entity taxation
- offers the taxation of transactions utilizing a ""building-block"" approach from easy to complicated transactions. This strategy is helping scholars to understand that many advanced transactions are basically combos of less complicated ones, and given transaction should be based in several how you can in achieving assorted tax effects
- Cases and different resource fabrics are edited concisely and observe fabric is saved to a practicable size
- Completely up-to-date. The organizational constitution and textual content are totally built-in to mirror present advancements, together with codification of the commercial substance doctrine; impression of company tax shelters and alertness of substance-over-form doctrine; elevated value of passthrough tax rules; related therapy of dividends and long term capital achieve; fresh adjustments affecting acquisitive and divisive reorganizations; and coverage implications of present company tax reform techniques
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Corporate Taxation (Aspen Casebook Series) by George K. Yin,Karen C. Burke