Fundamentals of Corporate Taxation (10th Edition) – PDF (Scanned)

The Fundamentals of Corporate Taxation, Tenth Edition (PDF) is a widely used resource that has been teaching the foundational principles of a complex topic for many years. It provides clear and engaging explanations, well-crafted problems, and a variety of source materials to accompany the Code and regulations. This comprehensive update covers all significant developments since the previous edition, including pertinent provisions of the 2017 Tax Cuts and Jobs Act. New content in the 10th Edition includes:

• Analysis of the impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
• Revised discussion of corporate capital structure to reflect the changed stakes resulting from the corporate income tax rate reduction and the new § 163(j) limitation on the deduction of business interest.
• Developments affecting corporate divisions under § 355, including the IRS’s changed ruling policy and proposed regulations dealing with divisions involving significant cash and other nonbusiness assets.
• Other technical changes to Subchapter C, including a revised definition of capital contributions, reductions of the dividends received deduction, modifications to the net operating loss deduction, safe harbor valuation methods to measure continuity of proprietary interest, and the reduced role of the limitations on multiple tax benefits for affiliated corporations.
• Coverage of S corporation developments, with an overview and a new problem on the § 199A deduction for 20% of qualified business income from pass-through entities and the requirement to pay reasonable compensation to shareholder-employees of S corporations.

Fundamentals of Corporate Taxation (University Casebook Series) 10E  – 978-1642428780

SAMPLE OF THE SCANNED BOOK