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Corporate Taxation (Hardcover) (George K. Yin & Karen C. Burke)

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About this item

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


  • 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 and#34;and#34;building-blockand#34;and#34; 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

Number of Pages: 590
Genre: Freedom + Security / Law Enforcement, Business + Money Management
Sub-Genre: Taxation
Series Title: Aspen Casebook Series
Format: Hardcover
Publisher: Wolters Kluwer Law and Business
Author: George K. Yin & Karen C. Burke
Language: English
Street Date: January 15, 2016
TCIN: 51081378
UPC: 9781454859000
Item Number (DPCI): 248-15-2937
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