Fundamentals of Corporate Taxation (10th Edition) – eBook

Description

### Discover the Essentials of Corporate Taxation with the Tenth Edition

The **Fundamentals of Corporate Taxation, 10th Edition (PDF)**, is an indispensable resource widely adopted in academia and professional settings. This expertly crafted textbook demystifies the intricacies of corporate taxation, making the complex subject matter accessible and engaging for students and practitioners alike. This edition continues its esteemed tradition by incorporating clear explanations, thoughtfully developed problems, and an extensive array of source materials that enhance comprehension of the Tax Code and its corresponding regulations.

#### What’s New in the Tenth Edition?

This comprehensive revision addresses all notable developments that have emerged since the previous edition, particularly focusing on the impactful provisions of the 2017 Tax Cuts and Jobs Act. Among the key features and updates are:

– **Entity Selection Implications**: Explore how the introduction of a 21% corporate income tax rate, combined with lowered individual tax rates and the 20% deduction for qualified business income, affects tax and business planning strategies.

– **Capital Structure Insights**: Gain a deeper understanding of corporate capital structures as they adapt to the new landscape shaped by reduced corporate income tax rates and the new § 163(j) limitations concerning business interest deductions.

– **Corporate Division Developments**: Stay informed on recent updates affecting corporate divisions under § 355, including shifts in the IRS’s rulings and proposed regulations, especially regarding divisions that involve substantial cash and nonbusiness assets.

– **Technical Adjustments to Subchapter C**: Delve into the revised definitions of capital contributions, the modified dividends received deduction, changes to net operating loss deductions, and the impact of safe harbor valuation methods on the continuity of proprietary interests, as well as a decreased influence of multiple tax benefit limitations for affiliated corporations.

– **S Corporation Updates**: Understand the latest developments for S corporations, featuring an overview and a new problem addressing the § 199A deduction for 20% of qualified business income from pass-through entities. Learn about the essential requirement for reasonable compensation to be paid to shareholder-employees of S corporations.

Get ready to transform your understanding of corporate taxation with this pivotal edition, designed to guide you through the latest changes and their implications.

#### Additional Information

**ISBNs**: Fundamentals of Corporate Taxation (University Casebook Series) 10E – 978-1642428780

**Sample PDF Available**: For a glimpse into this essential textbook, you can view a sample of the scanned edition .

**Important Note**: This sale includes only the ebook version of the **Fundamentals of Corporate Taxation, 10th Edition in a scanned PDF** format for download. Please be aware that this package does not come with any access codes.

Embark on your journey through the world of corporate taxation with the Tenth Edition, where clarity and practicality intersect to enhance your educational experience.