Corporate taxation is widely regarded as one of the more difficult courses in the law school curriculum, one in which students confront a confusing compendium of seemingly random detail. This book takes students behind the scenes of corporate taxation, examining the underlying structure and exploring the extent to which black-letter law conforms to that structure. Its systematic approach, supplemented with numerous diagrams and examples, presents the most challenging concepts in an accessible manner. Following each chapter is a comprehensive set of problems, allowing students to test their understanding of the material and apply it in real-life situations.

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