Corporate Taxation : Examples and Explanations

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field.

The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases:

• the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught
• distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text
• numerous diagrams allow students to make concepts concrete

The Third Edition keeps pace with rapid developments:

• major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization
• changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text
• Chapter 12 includes a new example and explanation on acquisitions transactions
• all explanations now reflect the new legislation
• the entire text has been thoroughly update

Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.