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Corporate Taxation, Second Edition

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Authors
  • George K. Yin
  • Karen C. Burke
Series / Aspen Casebook Series
BOOKMARK
Book length
624 pages
Publication Date
2016-01-15
Edition
Second Edition
Teaching Materials
NO
Description
Table of contents
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation.

Features:

  • Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax
  • Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed
  • Many problems, questions, and examples help lead students through the challenging material
  • An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation
  • Presents the taxation of transactions using a and#34;and#34;building-blockand#34;and#34; approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences
  • Cases and other source materials are edited concisely and note material is kept to a manageable length
  • Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options
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About the authors
George K. Yin
University of Virginia

George Yin holds the position of Edwin S. Cohen Distinguished Professor of Law & Taxation at the University of Virginia School of Law. He joined the faculty in 1994 after visiting from the University of Florida. From 2003-05, he served as Chief of Staff of the U.S. Congress's Joint Committee on Taxation, one of the most influential tax positions in the country.

Yin taught school, was director of a child care center, and worked as a computer programmer prior to attending law school. After law school, he clerked for a federal court, practiced law in Washington, D.C., and then served as tax counsel to the U.S. Senate Finance Committee before joining the law faculty at Florida. He has also been a visiting professor at NYU Law School, Pennsylvania, and Brigham Young.

While at the Joint Committee, Yin assisted Congress on a number of tax bills, including the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), the Working Families Tax Relief Act of 2004, and the American Jobs Creation Act of 2004. In addition, the staff expanded its ability to perform macroeconomic analyses of tax legislation and issued its first such analysis in connection with the House Ways and Means Committee's consideration of JGTRRA. The staff also completed a major report setting forth options to improve tax compliance and reform tax expenditures.

Yin previously coordinated for the Senate Finance Committee a major project to reform and simplify the tax laws dealing with corporate-shareholder transactions, including corporate mergers, acquisitions, and reorganizations. Between 1994-99, he was reporter to the American Law Institute's federal tax project concerning the income taxation of private business enterprises, such as closely held corporations, partnerships, and limited liability companies.

He has served as a consultant to a number of organizations, including the ALI, the Department of Treasury, the U.S. Joint Committee on Taxation, the National Commission on Restructuring the Internal Revenue Service, and the Select Revenue Measures Subcommittee of the U.S. House Committee on Ways and Means. He currently is a member of the IRS Advisory Council.

Karen C. Burke
University of Florida Levin College of Law

Karen Burke holds the position of Professor of Law and Richard B. Stephens Eminent Scholar at the University of Florida Levin College of Law. She joined the Florida faculty in 2013 after visiting from the University of San Diego School of Law, where she was a Warren Distinguished Professor of Law from 2001 to 2013.

Before joining the San Diego faculty, she was the Dorsey & Whitney Professor of Law at the University of Minnesota. Burke received her Ph.D. from Harvard University in 1979, her J.D. from Stanford Law School in 1982, and her LL.M. in Taxation from Boston University School of Law in 1985. After graduating from Stanford Law School, she clerked for Judge Robert E. Keeton on the U.S. District Court for the District of Massachusetts and practiced law with Sullivan & Worcester in Boston.

Burke's current research interests focus on statutory interpretation, tax shelters, and professional and ethical standards of tax practice. She is the author (or co-author) of numerous articles and six books, including Partnership Taxation (with George K. Yin) (Aspen Publishing, 2d ed. 2013), Federal Income Taxation of Partners and Partnerships (WestThompson, 4th ed. 2013), and Corporate Taxation (with George K. Yin) (Aspen Publishing, 2011).

Burke has taught as a visiting professor on the law faculties of Boston College, University of Miami, University of Pennsylvania, and Washington & Lee. She is a member of the American Law Institute and served as a Consultant to the ALI Federal Income Tax Project — Taxation of Private Business Enterprises and the Joint Committee on Taxation's Tax Simplification Project.
Product Information
Edition
Second Edition
Publication date
2016-01-15
Pages
624
Digital Product
9781454860747
Subject
Taxation, Elective
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