A valuable resource for students seeking a thorough understanding of recent developments in corporate and partnership taxation. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations. Contains final regulations under Section 338 (taxable stock acquisitions) and Section 704 (allocations with respect to contributed property); proposed regulations under Section 708(b) (partnership terminations); postacquisition continuity of interest; and other recent regulations.

Corporate and Partnership Taxation (Black Letter Series)

LATHROPE, DANIEL J.

Schwarz,Stephen

Law Practice

West Publishing Co., St. Paul

A valuable resource for students seeking a thorough understanding of recent developments in corporate and partnership taxation. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations. Contains final regulations under Section 338 (taxable stock acquisitions) and Section 704 (allocations with respect to contributed property); proposed regulations under Section 708(b) (partnership terminations); postacquisition continuity of interest; and other recent regulations.

Corporate and Partnership Taxation (Black Letter Outlines)

Business

West

This text is designed to help law students recognize and understand the basic principles and issues of tax law covered in a law school course. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations.

Corporate and Partnership Taxation (Black Letter Outline)

Tax Law

West Academic

West Group

Stephen Schwarz, Daniel J. Lathrope

Lathrope,Daniel

West Academic Publishing

1995 Case Supplement to Corporate Taxation

Lind, Stephen A.

Rosenberg, Joshua D.

Reference

Foundation Pr

The course book Fundamentals of Partnership Taxation teaches the essentials of partnership taxation while updating students on changes resulting from significant amendments to Subchapter K made by the Taxpayer Relief Act of 1997. Also includes in-depth discussion of S corporations and significant changes made by the Small Business and Job Protection Act of 1996.

Fundamentals of Partnership Taxation: Cases and Materials (University Casebook Series)

The Third Edition of this pioneering casebook includes a comprehensive mix of materials that is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or graduate-level tax class. Every major topic is accompanied by a skillfully developed set of problems, lively author's notes and questions, and bibliographic references. Highlights include: Coverage of the many significant developments since the last edition, including new cases on deviation, donor standing and the duty of loyalty, an in-depth discussion of the final intermediate sanctions regulations and other efforts to control excessive insider compensation, revised materials on evolving tax exemption standards for health care providers, and new sections on international grantmaking, disaster relief organizations, and Internet-related issues. Expanded discussion of the political campaign activities of churches and other charities, and an overview of the use and abuse of section 527 organizations. A reorganized chapter on commerciality, with integrated coverage of the impact of commercial activities on exempt status, the unrelated business income tax, and complex structures such as joint ventures. A new basic problem on the distinction between private foundations and public charities, and discussion of policy issues on private foundation payout, donor-advised funds, and supporting organizations. An up-to-date survey of the ongoing Congressional scrutiny of nonprofit sector abuses and pending charitable tax reform legislation. Pruning of older or dated materials and more tightly-edited cases and notes.

Fishman and Schwarz's Nonprofit Organizations Cases and Materials, 2d (University Casebook Series®)

Fishman, James J.

Fundamentals of Business Enterprise Taxation 2000 (University Casebook)

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