Fundamentals of business enterprise taxation : cases and materials / by Stephen Schwarz, Daniel J. Lathrope.
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| Main Author: | |
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| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
New York :
Foundation Press : Thomson Reuters,
2012.
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| Edition: | Fifth edition. |
| Series: | University casebook series.
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| Subjects: |
Table of Contents:
- PART ONE : INTRODUCTION: An overview of business enterprise taxation
- PART TWO : PARTNERSHIPS: Formation of a partnership
- Operations of a partnership : general rules
- Partnership allocations
- Transactions between partners and partnerships
- Sales and exchanges of partnership interests
- Operating distributions
- Liquidating distributions and terminations
- The death of a partner
- PART THREE : C CORPORATIONS: The C corporation as a taxable entity
- Formation of a corporation
- Nonliquidating distributions
- Redemptions and partial liquidations
- Stock dividends and Section 306 stock
- Complete liquidations
- Taxable corporate acquisitions
- Tax-free corporate reorganizations
- Corporate divisions
- Carryovers of corporate tax attributes
- PART FOUR : S CORPORATIONS: S corporations and their shareholders.