Federal Income Taxation of Corporate Enterprise

Résumé du livre

"This is a comprehensive casebook on federal income taxation of corporations, focusing almost entirely on issues arising under Subchapter C of the Internal Revenue Code. It is aimed at students who have already completed a basic course in federal income taxation, and so have an understanding of basic tax concepts. In addition to helping students understand the statutes and their admninistrative and judicial overlays, the book encourages them to evaluate the law and the various proposals for changing it."--Publisher's website.