Description:The eighth edition of this widely used casebook continues its long tradition of teaching the fundamentals of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the eighth edition include: Coverage of all significant developments since the last edition, including the impact of changing tax rates on corporate-shareholder transactions; regulations on the basis consequences of dividend-equivalent redemptions, allocation of basis in various corporate-shareholder transactions, 336(e) elections, all cash D reorganizations, and the treatment of hot stock in corporate divisions; and codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning. A discussion of the design options and prospects for fundamental corporate tax reform. A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity. Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions. Reorganized problem sets on acquisitive reorganizations and corporate divisions, with an emphasis on more efficient coverage in a transactional setting.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Fundamentals of Corporate Taxation (University Casebook Series). To get started finding Fundamentals of Corporate Taxation (University Casebook Series), you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.
Pages
765
Format
PDF, EPUB & Kindle Edition
Publisher
—
Release
2012
ISBN
1609300688
Fundamentals of Corporate Taxation (University Casebook Series)
Description: The eighth edition of this widely used casebook continues its long tradition of teaching the fundamentals of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the eighth edition include: Coverage of all significant developments since the last edition, including the impact of changing tax rates on corporate-shareholder transactions; regulations on the basis consequences of dividend-equivalent redemptions, allocation of basis in various corporate-shareholder transactions, 336(e) elections, all cash D reorganizations, and the treatment of hot stock in corporate divisions; and codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning. A discussion of the design options and prospects for fundamental corporate tax reform. A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity. Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions. Reorganized problem sets on acquisitive reorganizations and corporate divisions, with an emphasis on more efficient coverage in a transactional setting.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Fundamentals of Corporate Taxation (University Casebook Series). To get started finding Fundamentals of Corporate Taxation (University Casebook Series), you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.