Fundamentals of business enterprise taxation : cases and materials

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Creator: Stephen Schwarz, Professor of Law Emeritus, University of California, Hastings College of the Law; Daniel J. Lathrope, Distinguished E.L. Wiegand Professor of Law, University of San Francisco School of Law; Brant J. Hellwig, Dean and Professor of Law, Washington and Lee University School of Law
Format: Books
Language: English
Contributors: Lathrope, Daniel J., 1951- author

Hellwig, Brant J., author

Schwarz, Stephen Fundamentals of business enterprise taxation cases and materials
Publication: Sixth edition

St. Paul, MN : Foundation Press, [2017]
Series: University casebook series
Physical Details: lxv, 1060 pages ; 26 cm
ISBNs: 9781634596039, 163459603X
OCLC: ocn968131243

An overview of business enterprise taxation -- Formation of a partnership -- Operations of a partnership : general rules -- Partnership allocations : Section (704(b) -- Partnership allocations : income shifting safeguards -- Partnership liabilities -- Compensation the service partner -- Property transactions between partners and partnerhsips -- Sales and exchanges of partnership interests -- Operating distributions -- Liquidation distributions -- Partnership terminations and mergers -- The death of a partner -- The C corporation as a taxable entity -- Formation of a corporation -- Nonliquidating distributions -- Redemptions and partial liquidations -- Stock dividends and section 306 stork -- Complete liquidations -- Taxable corporate acquisitions -- Tax-free corporate reorganizations -- Corporate divisions -- Carryovers of corporate tax attributes -- Corporations and their shareholders

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