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Fundamentals of Corporate Taxation (Hardcover, 10th Revised edition)
Loot Price: R8,874
Discovery Miles 88 740
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Fundamentals of Corporate Taxation (Hardcover, 10th Revised edition)
Series: University Casebook Series
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The Tenth Edition of this widely used casebook continues its long
tradition of teaching the "fundamentals" of a highly complex
subject with clear and engaging explanatory text, skillfully
drafted problems, and a rich mix of original source materials to
accompany the Code and regulations. This extensive revision
discusses all significant developments since the last edition,
including relevant provisions of the 2017 legislation known as the
Tax Cuts and Jobs Act. Highlights of new material covered in the
Tenth Edition are: The impact on choice of entity of the 21%
corporate income tax rate, lower individual income tax rates, the
20% deduction for qualified business income, and other tax and
business planning considerations. 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. Developments
affecting corporate divisions under 355, including the IRS's
changed ruling policy and proposed regulations dealing with
divisions involving significant cash and other nonbusiness assets.
Other technical changes to Subchapter C, including a revised
definition of contributions to capital, reductions of the dividends
received deduction, modifications to the net operating loss
deduction, safe harbor valuation methods to measure continuity of
proprietary interest, and the reduced role of the limitations on
multiple tax benefits for affiliated corporations. S corporation
developments, with an overview and a new problem on the 199A
deduction for 20% of qualified business income from pass-through
entities and the requirement to pay reasonable compensation to
shareholder-employees of S corporations.
General
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