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.

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

Thompson, Samuel C., Jr.

Tax Law

West Group

This book provides an introductory discussion of the basic tax factors involved followed by problems that require students to read closely the relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Presents cases, rulings, notes, and problems that deal with esoteric issues. Contains many of the most significant cases and rulings on each major topic. In many instances, a summary problem is present at the end of a topic. Designed to give students an understanding of the basic aspects of each topic, and then to expose students to the many complexities of the topics.

Taxable and Tax-Free Corporate Mergers, Acquisitions and Lbo's (American Casebook Series)

<p>Ensures proper foundation for studying corporate taxation by introducing the basic structure for taxing C corporations, partnerships, and S corporations. Introduces students to basic aspects of each topic and then exposes them to the complexities of the topic with a summary problem that requires reading relevant sections of the Internal Revenue Code of 1986 and Treasury Regulations. Reviews fundamental concepts in dealing with problems in business taxation, such as the Crane rule involving transfers of property subject to liabilities, the General Utilities doctrine, and the like-kind exchange provision.</p>

Basic Federal Income Taxation of C Corporations (American Casebook Series)

Reference

Part I covers tax treaties and U.S. taxation of personal-service income of nonresident aliens. Part II covers federal income taxation of U.S. operations of foreign entities and the U.S. taxation of the U.S. source non-trade or business income of nonresident aliens and foreign corporations; foreign-controlled U.S. corporations; sale or liquidation; and taxable and tax-free acquisitions. Part III covers federal income taxation of foreign operations of U.S. persons, foreign tax credit, sourcing rules and foreign currency roles, dividends, and partnerships. Part IV covers tax policy.

U.S. Taxation of International Transactions (American Casebook Series)

This law book is a more comprehensive, practical approach to the subject of mergers and acquisitions than the highly theoretical or confined approaches taken in previous works. Principally designed for law school students, Business Planning for Mergers and Acquisitions presents a thorough treatment of the merger and acquisition process from the perspective of a practicing attorney. It will also be helpful to attorneys and investment bankers practicing in the merger and acqusition area, as well in business school courses dealing with mergers and acquisitions. The text considers numerous topics arising in the business of mergers and acquisitions, including corporate, securities, antitrust, pre-merger notification, federal income taxatation, accounting, and valuation. Thompson integrates the consideration of these topics while focusing on various types of merger and acquisition transactions. A significant number of problems are used to illustrate the many varied and interrelated principles, and each chapter begins with a problem designed to present a real life setting for an examination of the topics covered in that chapter. The approach is intended to help the law student or other reader gain both a practical and theoretical understanding of many of the legal problems a business attorney will likely encounter in practice. The deals presented offer some of the most challenging and intellectually reewarding work for attorneys. To better illustrate many of the transactional principles, reference is made throughout the book to the 1989 acqusition by Time, Inc. of Warner Communications, Inc. Business Planning for Mergers and Acqusitions offers a thorough and engaging course for law students who may plan to practice in business law. A teacher's manual and a 2003 supplement are also available.

Business Planning for Mergers and Acquistions

Business & Money

Management & Leadership

Carolina Academic Pr