Authors: Schwarz
ISBN-13: 9780314184818, ISBN-10: 0314184813
Format: Paperback
Publisher: Thomson West
Date Published: August 2008
Edition: 6th Edition
This text is designed to help law students recognize and understand the basic principles and issues of tax law covered in a law school course. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations.