Federal Income Taxation of Business Enterprises

Résumé du livre

This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies. The book begins with the study of partnerships, moves to C- corporations, then to S-corporations, then to limited liability companies, and closes with an optional review of some unusual forms, such as cooperatives, regulated investment companies, and real estate investment trusts.