PDF Ebook Fundamentals of Corporate Taxation (University Casebook Series)By Stephen Schwarz, Daniel Lathrope
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Fundamentals of Corporate Taxation (University Casebook Series)By Stephen Schwarz, Daniel Lathrope
PDF Ebook Fundamentals of Corporate Taxation (University Casebook Series)By Stephen Schwarz, Daniel Lathrope
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The eighth edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the eighth edition include:
- Coverage of all significant developments since the last edition, including the impact of changing tax rates on corporate-shareholder transactions; regulations on the basis consequences of dividend-equivalent redemptions, allocation of basis in various corporate-shareholder transactions, § 336(e) elections, “all cash” D reorganizations, and the treatment of hot stock in corporate divisions; and codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning.
- A discussion of the design options and prospects for fundamental corporate tax reform.
- A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity.
- Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions.
- Reorganized problem sets on acquisitive reorganizations and corporate divisions, with an emphasis on more efficient coverage in a transactional setting.
- Pruning of dated materials and some technical minutia, and more tightly edited cases, notes and problems.
- Sales Rank: #224296 in Books
- Published on: 2012-06-19
- Released on: 2012-06-19
- Original language: English
- Number of items: 1
- Dimensions: 1.60" h x 7.70" w x 10.10" l, 3.55 pounds
- Binding: Hardcover
- 765 pages
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