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Federal Income Taxation of Partnerships and S Corporations (University Casebook Series)

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Description

This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt―an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.

Product Specifications

Format: Hardcover
ASIN: 1642425028
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 30 July 2020
Listed Since: 03 April 2020

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Federal Income Taxation of Partnerships and S Corporations (University Casebook Series)

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