Advanced Introduction to U.S. Corporate Tax Law
Seiten
2025
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-2425-5 (ISBN)
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-2425-5 (ISBN)
Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.
This insightful book provides a nuanced guide to the intricacies of U.S. corporate tax law. Jeffrey L. Kwall sheds light on the double taxation process, highlighting critical issues surrounding the system that requires both corporations and shareholders to pay tax on the same income.
Chapters explain key topics including the taxation of contributions of property to a corporation, distributions (dividends and stock buybacks) by a corporation, and corporate asset sales and stock sales. Kwall also addresses noncorporate enterprises subject to corporate tax, as well as the circumstances under which corporations are not taxed.
Key Features:
Analyzes key tax issues across all stages of the life cycle of a corporation
Includes a detailed discussion of the tax aspects related to mergers and acquisitions
Examines the tax treatment of corporations not subject to corporate tax, known as S Corporations
The Advanced Introduction to U.S. Corporate Tax Law is an essential resource for students and scholars in corporate law and governance, tax law and fiscal policy, and commercial law. It is also beneficial to researchers and practitioners seeking to understand corporate tax law and its wider applications.
This insightful book provides a nuanced guide to the intricacies of U.S. corporate tax law. Jeffrey L. Kwall sheds light on the double taxation process, highlighting critical issues surrounding the system that requires both corporations and shareholders to pay tax on the same income.
Chapters explain key topics including the taxation of contributions of property to a corporation, distributions (dividends and stock buybacks) by a corporation, and corporate asset sales and stock sales. Kwall also addresses noncorporate enterprises subject to corporate tax, as well as the circumstances under which corporations are not taxed.
Key Features:
Analyzes key tax issues across all stages of the life cycle of a corporation
Includes a detailed discussion of the tax aspects related to mergers and acquisitions
Examines the tax treatment of corporations not subject to corporate tax, known as S Corporations
The Advanced Introduction to U.S. Corporate Tax Law is an essential resource for students and scholars in corporate law and governance, tax law and fiscal policy, and commercial law. It is also beneficial to researchers and practitioners seeking to understand corporate tax law and its wider applications.
Jeffrey L. Kwall, School of Law, Loyola University Chicago, USA
Contents
1 Overview of U.S corporate tax law
2 Basic principles of U.S. income taxation
3 Forming and capitalizing the corporation
4 Operating the corporation’s business
5 Distributing corporate profits to shareholders
6 Penalty taxes on undistributed corporate profits
7 Selling the corporation’s business for cash
8 Transferring the corporation’s business for stock of an
acquiring corporation
9 The S Corporation: a major exception to the double
taxation of corporate income
10 Taxing unincorporated enterprises as corporations
| Erscheinungsdatum | 29.04.2025 |
|---|---|
| Reihe/Serie | Elgar Advanced Introductions series |
| Verlagsort | Cheltenham |
| Sprache | englisch |
| Maße | 138 x 216 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-0353-2425-3 / 1035324253 |
| ISBN-13 | 978-1-0353-2425-5 / 9781035324255 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
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