Problems and Materials on the Taxation of Small Business Enterprise: Individual, Partnership, and Corporation (American Casebook Series)

The text stresses a problem-solving approach through the use of numerous short problems interspersed among the relevant materials. This problem-solving approach parallels a "real world" experience and helps to develop legal and analytic skills. Coverage of Subchapter S corporations is minimal because in the future most settings where an S corporation would prove valuable are now accomplished through the use of a limited-liability enterprise taxed as a partnership.