Introduces the basic structure for taxing C corporations, partnerships, and S corporations, and reviews several fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, and the like-kind exchange provision. Most major topics are introduced by a textual discussion of the basic tax factors involved followed by a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Cases, rulings, notes, and problems that deal with more esoteric issues are then presented. The book contains many of the most significant cases and rulings on each major topic.

Basic Federal Income Taxation of Partnerships and S Corporations (American Casebook Series)

Thompson, Samuel

Tax Law

West Academic Publishing

The organization, operation, and taxable sales and liquidations are studied on a comparative basis, first looking at C corporations, then partnerships, and then S corporations. The last area, reorganization, pertains only to corporations. The final chapter in each part focuses on the tax policy aspects of the particular topic. The overall structure of the book should facilitate a comparison of the doctrines governing the taxation of the three forms and thereby give the student an enhanced understanding of the policy rationales underlying our system of business taxation.

Thompson's Taxation of Business Entities: C Corporations, Partnerships and S Corporations (American Casebook Series)

This book approaches the subject of Corporate Taxation through the prism of the Federal income tax treatment of taxable and tax-free mergers and acquisitions (M&amp;A). Although the book discusses virtually every section of subchapter C of the Internal Revenue Code, which governs the tax treatment of corporations, the emphasis is placed on those provisions of subchapter C that have the most impact in M&amp;A transactions. The book is structured for use both by students who have not previously been exposed to Corporate Tax and by those who have. The book focuses principally on domestic M&amp;A; however, because of the growing importance of cross-border M&amp;A, the Federal income tax consequences of these transactions are also briefly examined. The book is divided into four parts. Part I contains an introduction to business tax principles, to basic corporate tax principles, and to the Federal income tax treatment of taxable and tax-free M&amp;A. Part II focuses on taxable stock and asset acquisitions; Part III focuses on tax-free reorganizations; and Part IV focuses on special topics, including acquisitions involving partnerships and S corporations, bankruptcy issues in M&amp;A, and policy issues.

Corporate Taxation Through the Lens of Mergers and Acquisitions: Including Cross-Border Transactions

Comics & Graphic Novels

History & Price Guides

Carolina Academic Press

This book addresses the provisions of the Internal Revenue Code that govern the U.S. operations of foreign persons (i.e., inbound transactions) and the foreign operations of U.S. persons (i.e., outbound transactions). Part I provides a general introduction and introduces the impact of tax treaties; Part II focuses on the taxation of inbound transactions; Part III focuses on outbound transactions; and Part IV focuses on cross-border mergers, acquisitions and joint ventures. The last sections of most chapters briefly discuss the manner in which South Africa, which has recently reformed its international tax system, addresses the issues presented in the chapter. From a tax planning standpoint, the U.S. tax advisor should have a basic understanding of the interface between the U.S. and foreign tax system involved in the transaction, and these discussions illustrate the interface between two sophisticated systems.

U.S. International Tax Planning and Policy: Including Cross-Border Mergers and Acquisitions

Foreign & International Law

Reminiscences of a Canadian Pioneer for the Last Fifty Years: An Autobiography

This scarce antiquarian book is a facsimile reprint of the original. Due to its age, it may contain imperfections such as marks, notations, marginalia and flawed pages. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions that are true to the original work.

Reminiscences Of A Canadian Pioneer For The Last Fifty Years: An Autobiography (1884)

Biographies & Memoirs

Community & Culture

Kessinger Publishing

Arts & Literature

Kessinger Pub

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Regional Canada

Nabu Press

The History of Woburn, Middlesex County, Mass. From the Grant of its Territory to Charlestown, in 1640, to the Year 1680

Sewall, Samuel

Sewall, Charles Chauncy

History

Sagwan Press

The practice of mergers and acquisitions (M&amp;A) is one of the most challenging areas of the law, and this book is designed to help the reader gain both a practical and theoretical understanding of many of the legal problems a business lawyer will likely encounter in practice when working on M&amp;A deals. The book integrates the discussion of major legal considerations encountered in M&amp;A transactions, including corporate law, securities law, tax law, and antitrust law. The book also focuses on modern valuation principles and on accounting considerations. Separate chapters address international M&amp;A and M&amp;A in the following industries: telcom; media and entertainment; banking and financial institutions; and public utilities. The book also addresses issues that can arise in structuring a joint venture or other strategic alliance, which may be used as an alternative to M&amp;A.

Business Planning for Mergers and Acquisitions: Corporate, Securities, Tax, Antitrust, International, and Related Aspects (Law Casebook Series)

Business & Money

Management & Leadership

This book provides a transactional approach to many of the issues that arise in mergers and acquisitions (M&amp;A), including corporate, securities, antitrust, Federal income taxation, accounting, and valuation. The principal purpose of this book is to help train law students in the art of doing M&amp;A deals. This edition follows the structure of the third edition with the following major changes and additions: (1) new and current materials have been added to virtually all of the chapters; (2) the materials dealing with freeze-out mergers and going private transactions, which previously were addressed in Chapter 24, have been integrated into the coverage of LBOs in Chapter 14; (3) virtually all of the cases and materials dealing with fiduciary duties are now included in Chapter 3, and where such issues arise in other chapters, references are made to the materials in Chapter 3; and (4) in view of the increasing importance of shareholder activism, Chapter 25 now focuses exclusively on that topic. Additionally, Chapter 27 now provides brief introductions to the following topics, which were covered in greater detail in the third edition: banking M&amp;A (former Chapter 27); telecommunications M&amp;A (former Chapter 28); public utility M&amp;A (former Chapter 29), bankruptcy M&amp;A (former Chapter 30); and joint ventures (former Chapter 31). Chapter 27 also briefly introduces issues in healthcare M&amp;A.

Business Planning for Mergers and Acquisitions: Corporate, Securities, Tax, Antitrust, International, and Related Aspects

Business

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