Cases and Materials on Taxation of Business Enterprises (American Casebook Series)

Incorporates major developments through December of 1997, including the Taxpayer Relief Act of 1997. This book adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.