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Federal Income Taxation of Corporations and Partnerships, Sixth Edition

Authors
  • Howard E. Abrams
  • Don Leatherman
Series / Aspen Casebook Series
Teaching Materials
NO
Description
Table of contents

Buy a new version of this textbook and receive access to the Connected eBook on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes.

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships.

New to the Sixth Edition:

  • The text has been updated to reflect the 2017 Tax Cut and Jobs Act.
  • The chapter on taxable acquisitions has been modified to be more complete yet easier to understand.
  • The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine.
  • The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss.

Professors and students will benefit from:

  • Clarification of the intricacies of the taxation of business enterprises
  • Problems and examples in addition to cases and notes to cover all aspects of the subject
  • Illustrations of typical commercial transactions
  • An emphasis on major themes of policy and practice
  • A book that is flexible enough to be used in two-, three-, or four-credit courses
  • Stand-alone coverage of C corporations, S corporations, and partnerships
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Product Information
Edition
Sixth Edition
Publication date
2019-02-27
Copyright Year
2019
Pages
936
Connected eBook + Hardcover
9781543804270
Connected eBook (Digital Only)
9781543849882
Subject
Taxation, Federal Income
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