Federal Income Taxation of Corporations and Partnerships [Connected eBook]

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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

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.