Fundamentals of Business Enterprise Taxation
Author | : Stephen Schwarz |
Publisher | : Foundation Press |
Total Pages | : 0 |
Release | : 2012 |
ISBN-10 | : 1609300653 |
ISBN-13 | : 9781609300654 |
Rating | : 4/5 (53 Downloads) |
Download or read book Fundamentals of Business Enterprise Taxation written by Stephen Schwarz and published by Foundation Press. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: The impact of changing tax rates Final and proposed regulations under Subchapters C and K Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning A fresh perspective on choice of entity and an update on the "carried interest" controversy