Offered as an alternative to the authors’ widely used separate texts on corporate and partnership tax, the Fundamentals of Business Enterprise Taxation, 7th Edition, of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the new Seventh Edition are:
- The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships.
- The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems.
- The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
- and much more
978-1642428797
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