Fundamentals of business enterprise taxation : cases and materials / by Stephen Schwarz, Daniel J. Lathrope.

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Bibliographic Details
Main Author: Schwarz, Stephen
Other Authors: Lathrope, Daniel J., 1951-, Lind, Stephen A.
Format: Book
Published: New York : Foundation Press : Thomson Reuters, 2012.
Edition:Fifth edition.
Series:University casebook series.
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.