The Federal Income Taxation of Corporations, Partnerships, LLCs, and their Owners (University Casebook Series)

The 4th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 4th edition includes many examples and problems and a comprehensive teacher's manual (hard copy and diskette) with solutions to all problems and answers to all questions posed in the text.

Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity.

Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs.

The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.