Understanding taxation of business entities /

Understanding taxation of business entities /

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Bibliographic Details
Author / Creator:	Schwidetzky, Walter D., 1952- author.
Edition:	Second edition.
Imprint:	Durham, North Carolina : Carolina Academic Press, [2021] ©2021
Description:	xxxi, 675 pages ; 26 cm.
Language:	English
Series:	Carolina Academic Press understanding series Understanding series (New York, N.Y.)
Subject:	Business enterprises -- Taxation -- Law and legislation -- United States. United States examination study guides. Study guides. Study guides.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12773359
Related Items:	Revision of: Understanding taxation of business entities.

Hidden Bibliographic Details
Other authors / contributors:	Brown, Fred B., author.
ISBN:	9781531017255 1531017258
Notes:	Includes bibliographical references and index.
Summary:	"This book is designed primarily for use by law students taking a course on the taxation of business entities, or separate courses on partnership taxation and corporate taxation. The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation. Each chapter contains a basic overview and a detailed analysis; this allows for an understanding of the big picture before diving into the details, and the basic overview alone may be sufficient for some topics that may be covered lightly in a business entity taxation course. For each type of business tax entity, the book covers its life cycle - formation, operations, and liquidation - along with reorganizations and divisions for corporations. The book is replete with descriptions and analyses of the relevant Internal Revenue Code and Treasury Regulations provisions, summaries of leading cases and IRS rulings, and plenty of examples that apply the law to hypothetical situations. Understanding Taxation of Business Entities is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of a business entity tax topic, beginning lawyers who intend to specialize in partnership and corporate taxation and / or are working on an LL.M. in taxation, and experienced lawyers who wish to expand their practices into business entity taxation. The book similarly would be useful to accountants who are pursuing a master of science in taxation, as well as accountants practicing in the area of business entity taxation"--

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Call Number:	XXKF6450.S39 2021 c.1
c.1	Available Loan period: 4 hour loan Need help? - Ask a Librarian