This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: <ul>
<li>The text has been updated to reflect the 2017 Tax Cut and Jobs Act.</li> <li>The chapter on taxable acquisitions has been modified to be more complete yet easier to understand.</li> <li>The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine.</li> <li>The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss.</li> </ul>
Professors and students will benefit from: <ul>
<li>Clarification of the intricacies of the taxation of business enterprises</li> <li>Problems and examples in addition to cases and notes to cover all aspects of the subject</li> <li>Illustrations of typical commercial transactions</li> <li>An emphasis on major themes of policy and practice</li> <li>A book that is flexible enough to be used in two-, three-, or four-credit courses</li> <li>Stand-alone coverage of C corporations, S corporations, and partnerships</li> </ul>

Federal Income Taxation of Corporations and Partnerships [Connected eBook] (Aspen Casebook)

Howard E. Abrams

Don Leatherman

Legal Education

Aspen Publishing

See the best price to sell, buy, or rent books by Don Leatherman. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Don Leatherman

See the best price to sell, buy, or rent books by Don Leatherman. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Federal Income Taxation of Corporations and Partnerships [Connected eBook] (Aspen Casebook)