Gilbert Law Summaries, Taxation of Business Entities

Author: Bank, Steven A.
Edition: 16th
Copyright Date: 2022
  • Publication Date: November 29th, 2021
  • ISBN: 9781636591162
  • Subject: Taxation
  • Series: Gilbert Law Summaries
  • Type: Outlines
  • Description: This outline discusses taxation of partnerships, including current partnership income, contributions of property to partnership, sale of partnership interest, distributions, and liquidations, as well as the taxation of corporations, including formation, corporate distributions, sales of stock and assets, and reorganizations, S corporations. The book has been updated to include discussion of the special taxation of Qualified Business Income and other changes adopted as part of the 2017 Tax Cuts and Jobs Act.