This comprehensive and clearly written text is designed to help
students recognize and understand the basic principles and issues
covered in law school courses in corporate taxation at both the
J.D. and LL.M. levels. It explains all the fundamental concepts and
transactions affecting C and S corporations and their shareholders,
and includes numerous illustrative examples, self-test questions
with answers, and sample exam questions. The Ninth Edition
incorporates all relevant provisions of the 2017 legislation known
as the Tax Cuts and Jobs Act.
General
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