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Taxation of Business Entities: C Corporations, Partnerships and s Corporations (American Casebook Series)
Taxation of Business Entities C Corporations Partnerships and s Corporations - American Casebook Series Author:Samuel C., Jr. Thompson The organization, operation, and taxable sales and liquidations are studied on a comparative basis, first looking at C corporations, then partnerships, and then S corporations. The last area, reorganization, pertains only to corporations. The final chapter in each part focuses on the tax policy aspects of the particular topic. The overall struct... more »ure of the book should facilitate a comparison of the doctrines governing the taxation of the three forms and thereby give the student an enhanced understanding of the policy rationales underlying our system of business taxation.« less