Fundamentals of Corporate Taxation - 11th Edition - Stephen Schwarz cover
West Academic Casebook Series

Tax-Corporate · 11th Edition

Fundamentals of Corporate Taxation - 11th Edition - Stephen Schwarz

ISBN
9798317701710
Publisher
West Academic
Edition
11th Edition
Condition
$189.99 for the Spring 2027 semester · prepaid return label included

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Fundamentals of Corporate Taxation 11th Edition Stephen Schwarz

ISBN: 9798317701710

The Eleventh Edition of this widely used casebook continues its longstanding tradition of making a complex subject accessible through clear and engaging explanations, carefully crafted problems, and a comprehensive selection of primary source materials to supplement the Internal Revenue Code and regulations.

This extensive revision incorporates all significant developments since the previous edition, including relevant provisions of the tax legislation known as the One Big Beautiful Bill Act. Key updates include:

  • Choice of Entity: Updated coverage of the tax and other planning considerations involved in selecting an appropriate entity for a new business.
  • Corporate Capital Structure: Revised discussion, including expanded coverage of the § 1202 exclusion for gains from the sale of qualified small business stock.
  • Stock Buybacks: New coverage of the § 4501 excise tax on stock repurchases.
  • Corporate Reorganizations: A new problem addressing reorganization structures involving an entity wholly owned by the acquiring corporation.
  • Corporate Divisions: Updated discussion of the IRS's ruling policy, reorganized coverage of the § 355 active trade or business requirement, and new material on the relevance of the § 336(e) election.
  • Economic Substance Doctrine: Coverage of recent developments concerning the scope of the codified doctrine.
  • Policy Considerations: Updated policy discussions throughout the casebook.
  • Streamlined Materials: Removal of outdated content and more focused editing of cases, notes, and problems.

Combining accessible explanations, practical exercises, and current legal developments, the Eleventh Edition provides students with a thorough and up-to-date foundation in corporate taxation.

Fundamentals of Corporate Taxation 2026 11th Edition Stephen Schwarz
ISBN: 9798317701710, 979-8317701710, 979-8-3177-0171-0, 979-8-31771-017-1

Stephen Schwarz, UC College of the Law, San Francisco

Daniel J. Lathrope, University of San Francisco School of Law

Heather M. Field, UC College of the Law, San Francisco