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Fundamentals of Corporate Taxation (University Casebook Series), by Stephen Schwarz, Daniel Lathrope
Download Ebook Fundamentals of Corporate Taxation (University Casebook Series), by Stephen Schwarz, Daniel Lathrope
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The ninth 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 ninth edition include:
- Coverage of all significant developments since the last edition, including the impact on corporate-shareholder transactions of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on � 336(e) elections and Type F reorganizations; published rulings on internal corporate restructuring transactions; new legislation blocking tax-free spin-offs of REITs and the IRS’s no-ruling policy on certain other types of cash-rich corporate divisions; and S corporation developments.
- Updated discussion of the options and prospects for fundamental corporate tax reform, including an overview of issues affecting U.S. multinational corporations.
- Reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations.
- Expanded coverage of the � 1202 exclusion for sales of small business stock and compensation issues for S corporation owner-employees.
- Removal of dated and historical materials and more tightly edited cases.
- Sales Rank: #135435 in Books
- Published on: 2016-06-24
- Released on: 2016-06-24
- Original language: English
- Number of items: 1
- Dimensions: 10.00" h x 1.26" w x 7.48" l,
- Binding: Hardcover
- 801 pages
Most helpful customer reviews
0 of 0 people found the following review helpful.
Worst casebook I've encountered
By KC
Literally the worst case book I've used in my three years of law school. Sure, it is a hard topic/class. But it's as if the authors intentionally make things more obfuscated than they need to be. Very, very terrible presentation that would benefit greatly from some heavy editing by a research assistant. Every single other piece of literature attempting to explain corporate taxation does so in an infinitely better and clearer fashion than this terrible casebook... Would give zero stars if possible.
0 of 0 people found the following review helpful.
I do not find this book very helpful in understanding ...
By Sali
I do not find this book very helpful in understanding corporate tax concepts for my class. The areas of law where I needed more detail due to harder concepts, this book lacked in providing the appropriate insight.
0 of 0 people found the following review helpful.
Fortunately, my professor was able to point out the ...
By Theresa D Phillips
Presents abstract questions pulled directly from cases, but does not cite the court cases in the student book. Fortunately, my professor was able to point out the way courts ruled on each f the presented questions.
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