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A Short & Happy Guide to Corporate Taxation (Short & Happy Guides) by David Elkins, David Elkins is a nonfiction available to read on EtoBox.

What is A Short & Happy Guide to Corporate Taxation (Short & Happy Guides) about?

Corporate taxation is widely considered one of the more difficult courses in the law school curriculum. The purpose of the book is to make the subject matter slightly less daunting by familiarizing the student with some of the core concepts of corporate taxation: distributions, redemptions, liquidations, divisions, reorganizations, and the like. Integrating black-letter law with a healthy dose of critical analysis, this Short and Happy tome can serve either as a stand-alone volume or as a complementary study aid to a longer and undoubtedly dourer textbook. Chapter 1 Preface 17 Chapter 2 Models of Corporate Taxation, a Brief History Lesson, and the Current State of Affairs 19 A. The Classical Model 19 B. Integration 20 C. The Evolution of Integration 20 Chapter 3 Indirect Taxation and Incidence 24 Chapter 4 Dividends as Income 28 A. Post-Acquisition Earnings 28 B. Pre-Acquisition Earnings 29 C. Phellis 29 D. The Proper Procedure: Bifurcation 31 Chapter 5 Dividends Received Deduction 33 A. Basics 33 B. Distribution of Pre-Acquisition Earnings 34 C. Congressional Reactions 35 1. Section 246(c) 36 2. Section 1059 36 D. Debt-Financed Portfolio Stock 38 Chapter 6 Sale of Shares 40 A. Int

Who reads A Short & Happy Guide to Corporate Taxation (Short & Happy Guides)?

Author

David Elkins, David Elkins

Publisher

LEG Inc. (dba West Academic Publishing

Published

2021

Language

EN

ISBN

9781636591544

Category

nonfiction

Subjects

Law