This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout.
Key Features of New Edition:
- New cases on disguised corporate dividends and disguised partnership sales
- Increased treatment of affiliated corporations
- A substantial increase in the number of problems
- A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains
- Fully updated to reflect changes in the law through June 2013