Corporate Taxation: Examples and Explanations

This clearly written guide helps students understand both the rules and the policy of corporate taxation. By addressing the full array of topics without overwhelming the student. Block creates a study text that professors can recommend with confidence. With a proven approach that has made the Examples and Explanations Series so successful with students, CORPORATE TAXATION: Examples and Explanations offers thorough, clear, lucid text that explores and explains the concepts under consideration. Special Features:

• this book reflects the latest developments in the field - incorporating the most recent tax changes, including The Taxpayer Relief Act of 1997, as well as the earlier 'check-the-box' regulations regarding classification of business entities for tax purposes.
• an accessible summary begins each chapter, previewing what is ahead.
• examples, starting with the basics and gradually building in complexity, explore concepts and challenge students to apply them to hypothetical situations based on actual cases.
• explanations follow each example and allow students to test their understanding while providing additional insight.
• plenty of charts, figures, and other graphics provide helpful visual representations of abstract legal standards and concepts.