Fundamentals of Corporate Taxation (University Casebook Series)

Are you looking to master the fundamentals of corporate taxation? Look no further than the Tenth Edition of the Fundamentals of Corporate Taxation (University Casebook Series). This extensively revised casebook offers clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials. It covers all significant developments, including the provisions of the 2017 Tax Cuts and Jobs Act, ensuring you stay up-to-date with the latest changes in tax law.

One of the highlights of this new edition is the discussion on the impact of the 21% corporate income tax rate, lower individual income tax rates, and the 20% deduction for qualified business income on the choice of entity. Gain a comprehensive understanding of how these factors influence tax and business planning considerations, allowing you to make informed decisions for your organization.

Another important topic covered in the Tenth Edition is the revised discussion of corporate capital structure. Learn about 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. Stay ahead of the game by understanding the implications of these changes on your company's financing decisions.

Stay informed about other technical changes to Subchapter C, such as the revised definition of contributions to capital, reductions of the dividends received deduction, modifications to the net operating loss deduction, safe harbor valuation methods, and the reduced role of limitations on multiple tax benefits for affiliated corporations. With this comprehensive coverage, you'll have all the necessary knowledge to navigate the complexities of corporate taxation.

Don't miss out on the latest developments in S-corporations as well. The Tenth Edition offers an overview and a new problem on the § 199A deduction for 20% of qualified business income from pass-through entities. Additionally, it explores the requirement to pay reasonable compensation to shareholder-employees of S-corporations. Stay in compliance with the regulations and maximize your benefits with the insights provided in this casebook.

Get a head start in mastering corporate taxation today with the Fundamentals of Corporate Taxation (University Casebook Series). Stay up-to-date, make informed decisions, and navigate the complexities of tax law with confidence. Click here to purchase your copy now!