{"title":"Howard E Abrams","description":null,"products":[{"product_id":"federal-income-taxation-of-corporations-and-partnerships-book-howard-e-abrams-9781543804270","title":"Federal Income Taxation of Corporations and Partnerships","description":"\u003cp\u003eBuy a \u003cstrong\u003enew version \u003c\/strong\u003eof this textbook and receive access to the Connected eBook on CasebookConnect, including: lifetime access to the \u003cstrong\u003eonline ebook\u003c\/strong\u003e with highlight, annotation, and search capabilities, plus an \u003cstrong\u003eoutline tool\u003c\/strong\u003e and other \u003cstrong\u003ehelpful resources\u003c\/strong\u003e. Connected eBooks provide what you need most to be successful in your law school classes. Learn more about Connected eBooks\u003c\/p\u003e\u003cp\u003eThis well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, \u003cem\u003e\u003cstrong\u003e Federal Income Taxation of Corporations and Partnerships, Sixth Edition\u003c\/strong\u003e\u003c\/em\u003e by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eNew to the Sixth Edition: \u003c\/strong\u003e\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe text has been updated to reflect the 2017 Tax Cut and Jobs Act.\u003c\/li\u003e \u003cli\u003eThe chapter on taxable acquisitions has been modified to be more complete yet easier to understand.\u003c\/li\u003e \u003cli\u003eThe chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine.\u003c\/li\u003e \u003cli\u003eThe Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cstrong\u003eProfessors and students will benefit from: \u003c\/strong\u003e\u003c\/p\u003e \u003cul\u003e \u003cli\u003eClarification of the intricacies of the taxation of business enterprises\u003c\/li\u003e \u003cli\u003eProblems and examples in addition to cases and notes to cover all aspects of the subject\u003c\/li\u003e \u003cli\u003eIllustrations of typical commercial transactions\u003c\/li\u003e \u003cli\u003eAn emphasis on major themes of policy and practice\u003c\/li\u003e \u003cli\u003eA book that is flexible enough to be used in two-, three-, or four-credit courses\u003c\/li\u003e \u003cli\u003eStand-alone coverage of C corporations, S corporations, and partnerships\u003c\/li\u003e \u003c\/ul\u003e","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50388426981649,"sku":"CIN1543804276G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":53473275576593,"sku":"CIN1543804276VG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1543804276.jpg?v=1786279523"},{"product_id":"federal-corporate-taxation-book-howard-e-abrams-9781587783777","title":"Federal Corporate Taxation","description":null,"brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50925814415633,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":50925815464209,"sku":"CIN1587783770G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1587783770.jpg?v=1751407792"},{"product_id":"federal-corporate-taxation-book-howard-e-abrams-9781642421071","title":"Federal Corporate Taxation","description":"The eighth edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect changes made by the Tax Cuts and Jobs Act as well as other recent changes in the law.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51695349858577,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":51695351005457,"sku":"CIN1642421073G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1642421073.jpg?v=1750928084"},{"product_id":"essentials-of-united-states-taxation-book-howard-e-abrams-9789041109644","title":"Essentials of United States Taxation","description":"Where there's trade, there's taxation. And more often than not these days, that means United States taxation. \u003cb\u003eEssentials of United States Taxation\u003c\/b\u003e clearly explains basic structural features and accounting issues, corporate and partnership taxation, and the rules governing international transactions, both inbound and outbound. It provides concise, accurate answers to such questions as: What is the US tax treatment of mergers and acquisitions? How are joint ventures and other hybrid entities taxed in the United States? How does the US foreign tax credit work? What are the most tax-beneficial ways to form a business in the United States? How can special profit and loss allocations under US partnership law be used in international transactions? The only easily readable overview of the subject available, this book is useful in two different ways. Reading it cover to cover provides a crystal-clear picture' of the US tax system, yet the book is also of great value as a quick reference when a US tax problem needs to be solved. Numerous real-life examples make specific provisions of the US tax system easily understandable even to readers with no background in the subject.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52433057710353,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52433058234641,"sku":"NLS9789041109644","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789041109644.jpg?v=1759176766"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-howard-e-abrams.oembed","provider":"World of Books ","version":"1.0","type":"link"}