By Leandra Lederman,Michelle Kwon
This truly written treatise is designed to make very obtainable the advanced topic of company taxation through the use of non-technical, elementary language, charts, checklists, diagrams, and various examples to assist readers’ realizing. The e-book begins with an introductory bankruptcy that discusses the alternative of commercial shape; the final precept that company gains are topic to double taxation (once on the company point and back on the shareholder level); and the fundamentals of anti-abuse principles, corresponding to the step-transaction doctrine. these anti-abuse principles are explored in additional aspect in a later bankruptcy, as are proposals to partly or absolutely cast off double taxation. the subsequent a number of chapters are prepared utilizing a cradle-to-grave strategy that lines the existence cycle of an organization, starting with formation and capitalization and finishing with company “death,” liquidation. among these occasions, the e-book discusses operational matters, together with the capital constitution of an organization, distributions of money or estate, inventory redemptions, and inventory dividends. After company liquidations, the e-book explores extra complicated subject matters, reminiscent of taxable inventory or asset acquisitions; non-taxable company reorganizations and divisions; the carryover of tax attributes (such as internet working losses) following yes non-recognition transactions; and the therapy of company tax shelters. moreover, a bankruptcy addresses the taxation of S firms, which typically presents a single-tax paradigm. Understanding company Taxation also comprises dialogue of correct circumstances. it's designed to complement any company tax casebook or for use on its own.
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Understanding Corporate Taxation, Third Edition by Leandra Lederman,Michelle Kwon
by Christopher
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