Fundamentals of business enterprise taxation cases and materials

Synopsis

This law school casebook provides detailed information on the fundamentals of business enterprise taxation. The casebook provides tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.Summary of ContentsChapter1. An Overview of Business Enterprise Taxation2. Formation of a Partnership3. Operations of a Partnership: General Rules4. Partnership Allocations5. Transactions Between Partners and Partnerships6. Sales and Exchanges of Partnership Interests7. Operating Distributions8. Liquidating Distributions and Terminations9. The Death of a Partner10. The C Corporation as a Taxable Entity11. Formation of a Coporation12. Nonliquidating Distributions13. Redemptions and Partial Liquidations14. Stock Dividends and Section 306 Stock15. Complete Liquidations16. Taxable Corporate Acquisitions17. Tax-Free Corporate Reorganizations18. Corporate Divisions19. Carryovers of Corporate Tax Attributes20. S Corporations and Their Shareholders