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The Black Letter Series always offers a comprehensive and discussion of the subject matter area, and Black Letter Series: Corporate & Partnership Taxation highlights the important interpretations of cases and how they apply to factual situations. Few other study guide products help students better understand ever-changing interpretations of the law.
This popular study aid is a valuable resource for students seeking a thorough understanding of recent developments in corporate and partnership taxation. It includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. The authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations. This title contains final regulations under Section 338 (taxable stock acquisitions) and Section 704 (allocations with respect to contributed property); proposed regulations under Section 708(b) (partnership terminations); postacquisition continuity of interest; and other recent regulations.
Table of Contents includes: Introduction to Taxation of Business Organizations; The C Corporation as a Taxable Entity; Formation of a Corporation; Capital Structure; Nonliquidating Distributions; Stock Redemptions and Partial Liquidations; Stock Distributions and § 306 Stock; Complete Liquidations and Taxable Corporate Acquisitions; Anti–Avoidance Provisions; Tax–Free Reorganizations; Corporate Divisions; Carryovers of Corporate Tax Attributes; Affiliated Corporations; S Corporations; Partnership Taxation; Formation Of A Partnership; Operations of a Partnership; Sales and Exchanges of Partnership Interests; Nonliquidating Distributions; Liquidating Distributions; Death of a Partner; Partnership Anti–Abuse Rules.
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