Federal Corporate Taxation

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Language : EN, FR, GB
ISBN 10 : UCAL:B4316627
Pages : 312 pages
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Rating : 4.:/5 (43 users download)


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Summary Book Review Federal Corporate Taxation :

Download or read book Federal Corporate Taxation written by Howard E. Abrams and published by . This book was released on 1990 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0

The Journal of Corporate Taxation

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ISBN 10 : UOM:35128000686665
Pages : pages
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Rating : 4.3/5 (512 users download)


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Summary Book Review The Journal of Corporate Taxation :

Download or read book The Journal of Corporate Taxation written by and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Final Report of the Interim Study Committee on Corporate Taxation

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ISBN 10 : IND:30000054754621
Pages : pages
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Summary Book Review Final Report of the Interim Study Committee on Corporate Taxation :

Download or read book Final Report of the Interim Study Committee on Corporate Taxation written by Indiana. General Assembly. Legislative Council. Interim Study Committee on Corporate Taxation and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Taxation

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Publisher : Aspen Publishing
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Language : EN, FR, GB
ISBN 10 : 9781454860747
Pages : 818 pages
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Rating : 4.4/5 (548 users download)


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Summary Book Review Corporate Taxation :

Download or read book Corporate Taxation written by George K. Yin and published by Aspen Publishing. This book was released on 2015-11-12 with total page 818 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

Corporate Taxation

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Publisher : LexisNexis
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Language : EN, FR, GB
ISBN 10 : 9780327174394
Pages : 516 pages
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Rating : 4.3/5 (271 users download)


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Summary Book Review Corporate Taxation :

Download or read book Corporate Taxation written by Charlotte Crane and published by LexisNexis. This book was released on 2012-02-13 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. As such, the text includes almost no original materials from court cases or administrative guidance. It is assumed that students will read relevant materials online before class, and that the instructor will highlight those items that are particularly important for the course as it develops. The authors believe it is important for students to develop an ability to read and understand tax statutes, revenue rulings, regulation preambles and amendments on their own, without being "spoonfed" by text and teacher. Part I of the text covers the fundamentals of corporate taxation such as the corporate tax base; distributions from corporations; shareholder transfers of property to corporations; liability assumptions in connection with those transactions; corporate liquidations; the DRD and liquidations of controlled subsidiaries; redemptions; stock distributions and similar transactions such as recapitalizations; subchapter S concepts; choice of entity and capital structure issues; taxable asset and stock acquisitions; section 338 recharacterization of stock acquisitions as asset acquisitions; the rules for carryovers; boot in reorganizations; B reorgs; C reorgs; triangular mergers; F reorgs; and an extensive discussion of section 355, including the post-General Utilities anti-abuse rules. Part II provides a discussion of advanced topics that some instructors may wish to incorporate along with one of the earlier chapters or pick and choose for a few advanced topics at the end of the course. It deals with debt and equity issues of particular interest in the corporate context, including section 1032 and the use of a corporation's own stock, options, or tracking stock; transactions involving debt of related parties; and a brief introduction to consolidated returns, as a means of exploring advanced topics in entity organization. Each chapter ends with comprehensive sets of Discussion and Practice Problems.

Reform of Corporate Taxation

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ISBN 10 : STANFORD:36105119645435
Pages : 694 pages
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Summary Book Review Reform of Corporate Taxation :

Download or read book Reform of Corporate Taxation written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1984 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Globalization and Corporate Taxation

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Publisher : International Monetary Fund
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ISBN 10 : 9781557754752
Pages : 49 pages
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Summary Book Review Globalization and Corporate Taxation :

Download or read book Globalization and Corporate Taxation written by Mr.Manmohan S. Kumar and published by International Monetary Fund. This book was released on 2012-10-22 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a “Stackelberg” type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.

Territorial vs. Worldwide Corporate Taxation

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Publisher : International Monetary Fund
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Language : EN, FR, GB
ISBN 10 : 9781484329764
Pages : 25 pages
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Summary Book Review Territorial vs. Worldwide Corporate Taxation :

Download or read book Territorial vs. Worldwide Corporate Taxation written by Ms.Thornton Matheson and published by International Monetary Fund. This book was released on 2013-10-03 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.

Corporate Taxation in the Global Economy

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Publisher : International Monetary Fund
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Language : EN, FR, GB
ISBN 10 : 9781498302197
Pages : 91 pages
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Summary Book Review Corporate Taxation in the Global Economy :

Download or read book Corporate Taxation in the Global Economy written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2019-03-10 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.

Corporate Taxation and the European Company Statute

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Publisher : CEPS
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ISBN 10 : 9789290797487
Pages : 27 pages
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Rating : 4.2/5 (97 users download)


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Summary Book Review Corporate Taxation and the European Company Statute :

Download or read book Corporate Taxation and the European Company Statute written by and published by CEPS. This book was released on 2008 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Politics of Corporate Taxation in the European Union

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Publisher : Routledge
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ISBN 10 : 9781135106317
Pages : 270 pages
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Rating : 4.1/5 (351 users download)


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Summary Book Review The Politics of Corporate Taxation in the European Union :

Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?

S Corporation Taxation 2008

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Publisher : CCH Incorporated
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Language : EN, FR, GB
ISBN 10 : 0808018167
Pages : 1128 pages
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Rating : 4.0/5 (181 users download)


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Summary Book Review S Corporation Taxation 2008 :

Download or read book S Corporation Taxation 2008 written by Robert W. Jamison and published by CCH Incorporated. This book was released on 2007-12 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt: The S corporation is the most popular entity for closely-held businesses, but the rules that regulate S corporations and make it a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis to S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis.Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work.

S Corporation Taxation 2009

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Publisher : CCH
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ISBN 10 : 0808019368
Pages : 1571 pages
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Rating : 4.0/5 (193 users download)


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Summary Book Review S Corporation Taxation 2009 :

Download or read book S Corporation Taxation 2009 written by Robert W. Jamison and published by CCH. This book was released on 2008-11 with total page 1571 pages. Available in PDF, EPUB and Kindle. Book excerpt:

S Corporation Taxation 2011

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Publisher : CCH Incorporated
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Language : EN, FR, GB
ISBN 10 : 0808024825
Pages : 1670 pages
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Rating : 4.0/5 (248 users download)


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Summary Book Review S Corporation Taxation 2011 :

Download or read book S Corporation Taxation 2011 written by Robert W. Jamison and published by CCH Incorporated. This book was released on 2010-11 with total page 1670 pages. Available in PDF, EPUB and Kindle. Book excerpt: S Corporation Taxation from CCH focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts. This title covers the latest regulations; recent cases and rulings; creative new techniques for separating ownership using trusts and disregarded entities, along with hazards; transactions unique to S corporations.

Corporation Taxation in Germany, 1977

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ISBN 10 : STANFORD:36105043699664
Pages : 24 pages
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Summary Book Review Corporation Taxation in Germany, 1977 :

Download or read book Corporation Taxation in Germany, 1977 written by Haskins & Sells and published by . This book was released on 1977 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

S Corporation Taxation 2007

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Publisher : CCH Incorporated
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Language : EN, FR, GB
ISBN 10 : 0808015761
Pages : 1523 pages
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Rating : 4.0/5 (157 users download)


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Summary Book Review S Corporation Taxation 2007 :

Download or read book S Corporation Taxation 2007 written by Robert W Jamison, CPA, PH.D. and published by CCH Incorporated. This book was released on 2006-12 with total page 1523 pages. Available in PDF, EPUB and Kindle. Book excerpt: S Corporation Taxation Guide offer comprehensive analysis of S corporation taxation using extensive examples and illustrations.

Gilbert Income Tax 2 - Corporate

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ISBN 10 : 0159000246
Pages : pages
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Summary Book Review Gilbert Income Tax 2 - Corporate :

Download or read book Gilbert Income Tax 2 - Corporate written by Michael R. Asimow and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: