Corporate Taxation (Aspen Casebook Series) - Hardcover

George K. Yin; Karen C. Burke

Hardcover

ISBN 10: 1454859008 ISBN 13: 9781454859000

Publisher: Aspen Publishing, 2016

Synopsis

A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation.

Features:

• Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax
• Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed
• Many problems, questions, and examples help lead students through the challenging material
• An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation
• Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences
• Cases and other source materials are edited concisely and note material is kept to a manageable length
• Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

About this title

About the Author:

George Yin joined the University of Virginia law faculty in 1994 after visiting from the University of Florida. From 2003-05, he served as chief of staff of the U.S. Congress's Joint Committee on Taxation, one of the most influential tax positions in the country. Yin taught school, was director of a child care center and worked as a computer programmer prior to attending law school. After law school, he clerked for a federal court, practiced law in Washington, D.C., and then served as tax counsel to the U.S. Senate Finance Committee before joining the law faculty at Florida. He also has been a visiting professor at NYU Law School, Pennsylvania and Brigham Young. While at the Joint Committee, Yin assisted Congress on a number of tax bills, including the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. In addition, the staff expanded its ability to perform macroeconomic analyses of tax legislation and issued its first such analysis in connection with the House Ways and Means Committee s consideration of JGTRRA. The staff also completed a major report setting forth options to improve tax compliance and reform tax expenditures. Yin previously coordinated for the Senate Finance Committee a major project to reform and simplify the tax laws dealing with corporate-shareholder transactions, including corporate mergers, acquisitions and reorganizations. Between 1994-99, he was reporter to the American Law Institute's federal tax project concerning the income taxation of private business enterprises, such as closely held corporations, partnerships and limited liability companies. He has served as a consultant to a number of organizations, including the ALI, the Department of Treasury, the U.S. Joint Committee on Taxation, the National Commission on Restructuring the Internal Revenue Service and the Select Revenue Measures Subcommittee of the U.S. House Committee on Ways and Means, and is currently a member of the IRS Advisory Council.

Professor Burke teaches and writes in the areas of corporate taxation, partnership taxation and tax policy. Her current research interests focus on statutory interpretation, tax shelters, and professional and ethical standards of tax practice. Burke clerked for the Honorable Robert E. Keeton of the U.S. District Court for the District of Massachusetts and practiced law with the Boston firm of Sullivan & Worcester. She was the Dorsey & Whitney Professor of Law at the University of Minnesota. Burke was a consultant to the American Law Institute s federal income tax project on the taxation of private business enterprises and the joint committee on taxation s tax simplification project. She taught as a visiting professor on the law faculties of University of Florida, Boston College, University of Miami, University of Pennsylvania, and Washington and Lee University. She joined the USD School of Law faculty in 2001.

About this edition

• Publisher: Aspen Publishing
• Publication date: 2016
• ISBN 10: 1454859008
• ISBN 13: 9781454859000
• Binding: Hardcover
• Edition number: 2
• Number of pages: 624