Ebook Fundamentals of Corporate Taxation, 8th (University Casebooks) (University Casebook Series), by Stephen Schwarz, Daniel Lathrope
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Fundamentals of Corporate Taxation, 8th (University Casebooks) (University Casebook Series), by Stephen Schwarz, Daniel Lathrope
Ebook Fundamentals of Corporate Taxation, 8th (University Casebooks) (University Casebook Series), by Stephen Schwarz, Daniel Lathrope
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The eighth 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. Important highlights of the eighth edition include: Coverage of all significant developments since the last edition, including the impact of changing tax rates on corporate-shareholder transactions; regulations on the basis consequences of dividend-equivalent redemptions, allocation of basis in various corporate-shareholder transactions, 336(e) elections, all cash D reorganizations, and the treatment of hot stock in corporate divisions; and codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning. A discussion of the design options and prospects for fundamental corporate tax reform. A revised chapter on capital structure with a new case and expanded coverage of hybrid instruments and a Note on the differences between financial and accounting treatment of debt and equity. Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions. Reorganized problem sets on acquisitive reorganizations and corporate divisions, with an emphasis on more efficient coverage in a transactional setting.
- Sales Rank: #421250 in Books
- Published on: 2012-06-14
- Released on: 2012-06-19
- Original language: English
- Number of items: 1
- Dimensions: 1.60" h x 7.70" w x 10.10" l, 3.55 pounds
- Binding: Hardcover
- 765 pages
Most helpful customer reviews
0 of 0 people found the following review helpful.
Worst casebook I've encountered
By KC
Literally the worst case book I've used in my three years of law school. Sure, it is a hard topic/class. But it's as if the authors intentionally make things more obfuscated than they need to be. Very, very terrible presentation that would benefit greatly from some heavy editing by a research assistant. Every single other piece of literature attempting to explain corporate taxation does so in an infinitely better and clearer fashion than this terrible casebook... Would give zero stars if possible.
0 of 0 people found the following review helpful.
I do not find this book very helpful in understanding ...
By Sali
I do not find this book very helpful in understanding corporate tax concepts for my class. The areas of law where I needed more detail due to harder concepts, this book lacked in providing the appropriate insight.
0 of 0 people found the following review helpful.
Fortunately, my professor was able to point out the ...
By Theresa D Phillips
Presents abstract questions pulled directly from cases, but does not cite the court cases in the student book. Fortunately, my professor was able to point out the way courts ruled on each f the presented questions.
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