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04452aam a2200409 i 4500 001 645DE2AEE9E911EBBBC9467A3DECA4DB 003 SILO 005 20210721010052 008 200819t20212021ncu b 001 0 eng 010 $a 2020037678 020 $a 1531017258 020 $a 9781531017255 035 $a (OCoLC)1191456725 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d OCLCF $d GZL $d WLL $d CLU $d OCLCO $d SILO 042 $a pcc 043 $a n-us--- 050 00 $a KF6450 $b .S39 2021 082 00 $a 343.7306/7 $2 23 100 1 $a Schwidetzky, Walter D., $d 1952- $e author. 245 10 $a Understanding taxation of business entities / $c Walter D. Schwidetzky, Fred B. Brown. 250 $a Second edition. 264 1 $a Durham, North Carolina : $b Carolina Academic Press, $c [2021] 300 $a xxxi, 675 pages ; $c 26 cm. 490 1 $a Carolina Academic Press understanding series 504 $a Includes bibliographical references and index. 505 0 $a Introduction: Overview, entity classification, relevant associated topics -- Part I: Partnerships -- Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership; issuance of a partnership interest for services -- Business combinations : partnership mergers and divisions -- Anti-abuse provisions -- Death of a partner -- Part II: C Corporations -- Taxing C Corporations in general -- Corporate formation -- Debt/equity classification -- Nonliquidating distributions of property -- Stock redemptions -- Stock dividends and Section 306 stock -- Complete liquidations and taxable acquisitions -- Corporate penalty taxes -- Corporate reorganizations -- Corporate divisions -- Corporate tax attributes -- Part III: S Corporations -- Taxation of S Corporations and shareholders. 520 $a "This book is designed primarily for use by law students taking a course on the taxation of business entities, or separate courses on partnership taxation and corporate taxation. The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation. Each chapter contains a basic overview and a detailed analysis; this allows for an understanding of the big picture before diving into the details, and the basic overview alone may be sufficient for some topics that may be covered lightly in a business entity taxation course. For each type of business tax entity, the book covers its life cycle - formation, operations, and liquidation - along with reorganizations and divisions for corporations. The book is replete with descriptions and analyses of the relevant Internal Revenue Code and Treasury Regulations provisions, summaries of leading cases and IRS rulings, and plenty of examples that apply the law to hypothetical situations. Understanding Taxation of Business Entities is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of a business entity tax topic, beginning lawyers who intend to specialize in partnership and corporate taxation and / or are working on an LL.M. in taxation, and experienced lawyers who wish to expand their practices into business entity taxation. The book similarly would be useful to accountants who are pursuing a master of science in taxation, as well as accountants practicing in the area of business entity taxation"--Provided by publisher. 650 0 $a Business enterprises $x Law and legislation $x Law and legislation $z United States. 650 7 $a Business enterprises $x Law and legislation $x Law and legislation $2 fast $0 (OCoLC)fst00842641 651 7 $a United States $2 fast $0 (OCoLC)fst01204155 655 7 $a Study guides. $2 lcgft 700 1 $a Brown, Fred B., $e author. 776 08 $i Online version: $a Schwidetzky, Walter D. $t Understanding taxation of business entities. $b Second edition $d Durham, North Carolina : Carolina Academic Press, [2021] $z 9781531017262 $w (OCoLC)1191456068 $w (OCoLC)1191456068 830 0 $a Understanding series (New York, N.Y.) 941 $a 1 952 $l OVUX522 $d 20220526020021.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=645DE2AEE9E911EBBBC9467A3DECA4DBInitiate Another SILO Locator Search