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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Fundamentals of Business Enterprise Taxation (Hardcover, 7th Revised edition)
Loot Price: R10,529
Discovery Miles 105 290
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Fundamentals of Business Enterprise Taxation (Hardcover, 7th Revised edition)
Series: University Casebook Series
Expected to ship within 9 - 15 working days
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Offered as an alternative to the authors' widely used separate
texts on corporate and partnership tax, the Seventh Edition of this
comprehensive casebook continues its tradition of providing an
integrated approach to teaching the "fundamentals" of a highly
complex subject with clear and engaging explanatory text,
skillfully drafted problems, selective discussion of tax policy
issues, and a rich mix of original source materials to accompany
the Code and regulations. This extensive revision discusses all
major developments since the last edition, emphasizing significant
provisions of the 2017 tax legislation known as the Tax Cuts and
Jobs Act. Highlights of new material covered in the Seventh Edition
are: The deduction under 199A for 20% of qualified business income
from a pass-through entity. The discussion incorporates the final
regulations and includes new problems. The impact on choice of
entity of the 21% corporate income tax rate, lower individual
rates, the 20% deduction for qualified business income, and other
tax and business planning considerations. The new three-year
long-term holding period required for capital gains allocable to
service partners with carried interests in certain investment
partnerships. A revised discussion of corporate capital structure
to reflect the changed stakes resulting from the reduction of the
corporate income tax rate and the new 163(j) limitation on the
deduction of business interest. New limitations on the deduction of
excess business losses. Other technical changes to Subchapters K
and C and regulatory developments affecting partnership liabilities
and corporate divisions. S corporation developments, including the
requirement to pay reasonable compensation to shareholder-employees
for purposes of the 199A qualified business income deduction.
General
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