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This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S corporations, and limited liability companies. In addition, it alludes to a short list of other business enterprises. It can definitely be completed in the usual three hours assigned to such courses, on the assumption that students will spend two hours of preparation for each hour in the classroom.
The book begins with the study of partnerships, moves to C corporations, then to S corporations, then to limited liability companies. In general, the authors take a cradle-to-grave approach to each subject. Their teaching of the course out of these materials convinces them that the order is realistic and effective.
The book is fairly rich with problems that are scattered along the way, rather than at the end of each chapter. They are not especially difficult and are designed to build confidence while at the same time forcing at least some review of the central Code provisions and pertinent regulations.
Tax, Income Tax, Federal Income Tax, Business, Enterprises
Business | Law
Westin, Richard A.; Beck, Richard C.E.; and Pareja, Sergio, "Federal Income Taxation of Business Enterprises 4th Ed." (2012). Books. 24.