Federal Corporate Taxation

Authors: Abrams, Howard E. / Leatherman, Don A.
Edition: 8th
Copyright Date: 2020
  • Publication Date: November 18th, 2019
  • ISBN: 9781642421071
  • Subject: Taxation
  • Series: Concepts and Insights
  • Type: Hornbook Treatises
  • Description: The eighth edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect changes made by the Tax Cuts and Jobs Act as well as other recent changes in the law. In addition to using a “cradle-to-grave” approach to corporate taxation, the book features a discussion of taxable and tax-free corporate acquisitions and penalty provisions. It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.