Federal Income Taxation of Corporations & Partnerships, Fifth Edition (Aspen Casebook)

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout.

Key Features of New Edition:

• New cases on disguised corporate dividends and disguised partnership sales
• Increased treatment of affiliated corporations
• A substantial increase in the number of problems
• A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains
• Fully updated to reflect changes in the law through June 2013