This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: <ul>
<li>The text has been updated to reflect the 2017 Tax Cut and Jobs Act.</li> <li>The chapter on taxable acquisitions has been modified to be more complete yet easier to understand.</li> <li>The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine.</li> <li>The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss.</li> </ul>
Professors and students will benefit from: <ul>
<li>Clarification of the intricacies of the taxation of business enterprises</li> <li>Problems and examples in addition to cases and notes to cover all aspects of the subject</li> <li>Illustrations of typical commercial transactions</li> <li>An emphasis on major themes of policy and practice</li> <li>A book that is flexible enough to be used in two-, three-, or four-credit courses</li> <li>Stand-alone coverage of C corporations, S corporations, and partnerships</li> </ul>

Federal Income Taxation of Corporations and Partnerships [Connected eBook] (Aspen Casebook)

Howard E. Abrams

Don Leatherman

Legal Education

Aspen Publishing

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Books by Howard E. Abrams

See the best price to sell, buy, or rent books by Howard E. Abrams. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Federal Income Taxation of Corporations and Partnerships [Connected eBook] (Aspen Casebook)