Federal Income Taxation of Corporations and Partnerships (w/ Connected eBook)

Edition : 7th ed., 2025
Author(s) : Abrams, Leatherman, Brennan

Federal Income Taxation of Corporations and Partnerships (w/ Connected eBook)
- ISBN: 9781543857795
- SKU: 93252
- Condition: New
- Format: Hardcover/Access Code
$331.20

List Price: $345.00

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Description

Purchase or rental of a new Connected eBook includes a new print textbook PLUS a full ebook version of your text; outlining and case briefing tools; and other resources.

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This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Seventh Edition, by Howard E. Abrams, Don A. Leatherman, and new co-author Thomas J. Brennan covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships.

New to the Seventh Edition:

Revised and expanded explanation of §351 contributions with boot and with assumption of liabilities, including examples and illustrative diagrams
Discussion of new corporate alternative minimum tax
Revised and expanded explanation of §332 subsidiary liquidations, with Associated Wholesale Grocers summarized and explained rather than reported in full
Revised and expanded explanation of taxable acquisitions and §338 elections, including coordinated examples in different situations and illustrative diagrams
Expanded discussion of the effect of prior and subsequent transactions on reorganizations, with new addition of J.E. Seagram Corp. and notes, and revised and expanded discussion of multi-step mergers, with Rev. Rul. 2008-25 summarized and explained rather than reported in full
New discussion of the excise tax on the repurchase of corporate stock
Expanded discussion of the treatment of consolidated groups
Streamlined partnership discussion by removing coverage of non-Subchapter K loss limitations
New note on private equity waivers of guaranteed payments in favor of additional profit shares and the government response under section 707(a)(1)
New note on partnership basis shifting transactions and the government’s responses
Additional and revised problems in Subchapter K chapters

Federal Income Taxation of Corporations and Partnerships (w/ Connected eBook)

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