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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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About the authors
Howard E. Abrams
Emory University

Howard E. Abrams graduated from the University of California at Irvine in 1976, and after a year of graduate study in mathematical physics he attended Harvard Law School. Graduating in 1980, Professor Abrams clerked for Chief Judge Tannenwald of the United States Tax Court and practiced for a short while with the Los Angeles office of Brobeck, Phleger Harrison. Professor Abrams joined the Emory Law School faculty in 1983 and now teaches Contracts, Fundamentals of Income Taxation, and Partnership Taxation. Professor Abrams has taught at Berkeley (Boalt Hall), Cornell Law School, the University of Oklahoma School of Law, Georgia Law School, and Leiden University in the Netherlands, and in the spring of 2009 he will be the Maurice R. Greenberg Visiting Professor at Yale Law School. During the 1999-2000 academic year, Professor Abrams was the Director of Real Estate Tax Knowledge at Deloitte Touche, LLP, in Washington, DC. Profesor Abrams spent 2003 in residence at Steptoe Johnson, LLP, in Washington, DC, of counsel to that firm. Professor Abrams is the author or co-author of four books: Federal Income Taxation of Corporations and Partnerships, Federal Corporate Taxation, Essentials of U.S. Taxation, and Federal Income Taxation of Partnerships and Other Pass-Thru Entities. His articles have appeared in the Harvard Law Review, the Tax Law Review, the Tax Lawyer, the Virginia Tax Law Review, Tax Notes, and other periodicals. Professor Abrams has on four occasions been recognized for excellence in teaching.

Don Leatherman
University of Tennessee

Professor Leatherman has been a member of the University of TEnnessee faculty since 1994. He speaks frequently at meetings of tax professionals, including the Tax Section of the American Bar Association (the quot;ABAquot;) and programs of the Practicing Law Institute. He also publishes regularly. He generally speaks and writes on federal income tax issues relating to consolidated groups. Before joining the UT faculty, Professor Leatherman worked at the Internal Revenue Service and in private practice.

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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