Corporation Taxation Examples And Explanations

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field.The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases:the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taughtdistinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the textnumerous diagrams allow students to make concepts concreteThe Third Edition keeps pace with rapid developments:major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganizationchanges resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire textChapter 12 includes a new example and explanation on acquisitions transactionsall explanations now reflect the new legislationthe entire text has been thoroughly updatedfurther updates on tax legislation will be posted on the Web site (www.corptax-ee.com) as necessary after publicationJoin the many satisfied users who depend on Corporate Taxation: Examples and Explanations to show their students how classroom discussion actually applies in practice.Block, Cheryl D. is the author of 'Corporation Taxation Examples And Explanations', published 2004 under ISBN 9780735539679 and ISBN 0735539677.