Examples & Explanations: Corporate Taxation, 4th Edition

Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers:

• a logical cradle-to-grave organization modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations
• numerous diagrams that illustrate the complexities and relational aspects of corporate transactions
• practical skill development that will enable students to identify the details that really matter in the larger context
• examples and explanations that test students' understanding and provide an opportunity to apply what they have learned in each chapter
• a modular chapter structure that easily adapts to different teaching approaches

Updated throughout, the Fourth Edition features:

• updated text, examples, and explanations that reflect new legislation, regulations, and rulings since publication of the Third Edition
• examples in Chapters 2, 3 and 11
• selected coverage of Subchapter S integrated into Chapter 2
• expanded coverage of capital structure planning
• coverage of OID, original issue discount
• coverage of section 362(e), regarding loss limitation rules

Students who use Examples & Explanations: Corporate Taxation agree: the combination of the author's singular clarity and the Examples & Explanations problem format gets five stars.