Order by phone 1-866-808-5635 (M-F 10am - 4pm CST) Help/FAQs / LawRewards / Gift Certificates

Your Discount Online Law Bookstore!

My Cart 0 $0.00
Only $48.99 until FREE SHIPPING!
Only $48.99 until FREE SHIPPING!
  • Menu
  • Account

Order by phone 1-866-808-5635 (M-F 9am-5pm CST)

Fundamentals of Corporate Taxation (University Casebook Series) (Rental)

  • Edition : 10th ed., 2019
  • Author(s) : Schwarz, Lathrope
    • ISBN: 9781642428780
    • SKU: 95005
    • Condition: New
    • Format: Hardcover

    $280.32

    List Price: $292.00

    Hurry! Only 1 left!

    • Order now and this item SHIPS TODAY!
    • ISBN: 9781642428780
    • SKU: 95005U
    • Condition: Used
    • Format: Hardcover

    $200.00

    Used Book Quality?

    Out Of Stock

  • What condition are our used books in?

    We offer only high‐quality used textbooks.

    All of the used textbooks that we offer adhere to the following quality standards:

    • No more than 25% of the total pages in the book have writing or highlighting and existing writing and highlighting does not obscure text.
    • All bindings are intact, with no split bindings.

    If you have any question about any used textbook for sale on our website, please call us at 1‐866‐808‐5635 (M‐F 10am‐4pm CST) and we may be able to inspect the books for you prior to purchase.

    • SKU: 95005E
    • Format: Digital Access Code Only

    $256.96

    List Price: $292.00

    Digital Product FAQs

    • Instant Access!
    • ISBN: 9781642428780
    • SKU: 95005R
    • Condition: New
    • Format: Hardcover

    $204.40

    List Price: $292.00

    Rental Due: 12/21/2024
    Rental FAQs

    • Order now and this item SHIPS TODAY!
  • What is a Connected Casebook?

    In an effort to offer more affordable, and powerful, law school textbook options to law students, Aspen Publishers/Wolters Kluwer Legal Education is now offering Connected Casebook versions of some of their textbook titles. With Connected Casebook versions, you get all of this:

    • A pristine, unused rental copy of the textbook (which must be returned by the end of your course semester), with no highlighting or writing restrictions,
    • Immediate, lifetime access to the digital copy of that edition of the textbook, and
    • Access to the Interactive Study Center where you can utilize outlining tools, self-assessment tools that will show you your strengths and weaknesses, and online study aids including curated excerpts and practice questions from leading study aids such as Examples & Explanations and Glannon Guides.

    What is the benefit of a Connected Casebook?

    With Connected Casebook titles, you really do get more for less! Connected Casebook items are discounted up to 25% off of the price of their respective non-Connected Casebook versions.

    Want more info on Connected Casebook? Click here!

The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Tenth Edition are:

  • The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
  • A revised discussion of corporate capital structure to reflect 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.
  • Developments affecting corporate divisions under § 355, including the IRS’s changed ruling policy and proposed regulations dealing with divisions involving significant cash and other nonbusiness assets.
  • Other technical changes to Subchapter C, including a revised definition of contributions to capital, reductions of the dividends received deduction, modifications to the net operating loss deduction, safe harbor valuation methods to measure continuity of proprietary interest, and the reduced role of the limitations on multiple tax benefits for affiliated corporations.
  • S corporation developments, with an overview and a new problem on the § 199A deduction for 20% of qualified business income from pass-through entities and the requirement to pay reasonable compensation to shareholder-employees of S corporations.