Tax-Corporate · 10th Edition
Fundamentals of Corporate Taxation - 10th Edition - Stephen Schwarz
Product details
Description
Fundamentals of Corporate Taxation 10th Edition Stephen Schwarz ISBN 9781642428780
The Tenth Edition of this widely adopted casebook continues its legacy of making the complex subject of corporate taxation accessible through clear explanatory text, thoughtfully constructed problems, and a rich blend of original source materials, Code provisions, and Treasury regulations. This comprehensive revision incorporates all major developments since the previous edition, with particular attention to changes introduced by the 2017 Tax Cuts and Jobs Act (TCJA).
Key updates in the Tenth Edition include:
- An in-depth analysis of how the 21% corporate tax rate, reduced individual income tax rates, and the new 20% deduction for qualified business income under § 199A affect entity choice and tax planning strategies.
- A revised examination of corporate capital structure in light of the lower corporate tax rate and new limitations on the deductibility of business interest under § 163(j).
- Updated coverage of corporate divisions under § 355, including recent IRS shifts in ruling policy and proposed regulations regarding transactions involving substantial nonbusiness assets or cash.
- Technical amendments to Subchapter C, such as changes to the definition of capital contributions, adjustments to the dividends received deduction and net operating loss rules, and modifications to continuity of interest valuation standards.
- Expanded discussion of S corporation issues, featuring a new problem on the § 199A deduction and guidance on the requirement that shareholder-employees receive reasonable compensation.
This edition is designed to support students’ understanding of fundamental corporate tax principles while equipping them to analyze contemporary tax planning challenges.
Fundamentals of Corporate Taxation 10th Edition Stephen Schwarz ISBN 9781642428780 & 978-1642428780
Details
- ISBN
- 9781642428780
- Edition
- 10th Edition
- Publisher
- West Academic
- Publication Date
- October 2023
Condition Guide
Every FrugalText book is graded by our receiving team before it ships. Conditions describe cosmetic state only - content is identical across tiers.
Some books, including Brand New books, carry an adhesive sticker, inside or outside. A sticker does not change a book's condition grade.
-
Acceptable
Readable throughout. Expect highlighting, margin notes, and wear on cover or spine. Best price for the same page numbers.
-
Good
Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
-
Very Good
Little to no writing. Binding tight. Looks barely used.
-
Brand New
Unused and unmarked. Shrinkwrapped when available from the publisher.
-
Brand New + eBook
Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
Shipping & Returns
-
Fast, standard shipping
Most students receive their books in 3 to 9 business days.
-
Rental returns: free at semester's end, refundable within 30 days
Print a prepaid return label from your account whenever you have finished with the book, and drop it at the carrier listed on the label. Returning it by your semester return date, or after it is already overdue, is free with no deduction. Returning it early and shipping it back within 30 days of your order date gets you a refund minus a 15% restocking fee and the label cost. After 30 days, an early return is free, with no refund.
-
Purchase returns: 15% restocking fee
Purchases can be returned within 30 days in the condition you received. We will email a prepaid return label; once we receive your book, we refund the purchase price minus the 15% restocking fee and the return label cost. Original shipping is non-refundable.
-
Shipping costs calculated at checkout
Real-time rates are quoted at checkout based on your address and the books in your cart. Returning your book by your semester date is always free; an early return deducts the restocking fee and label cost from your refund instead.
Rental Terms
Return by May 25, 2027 for Spring 2027 rentals.
- Late Fees
- Books returned after the semester deadline accrue a weekly late fee of about 10% of the book's Brand New price, for each copy that is overdue. The rent you have already paid counts toward the book's replacement value (its Brand New price), so late fees stop once your rent plus late fees reach it. That replacement value is the most a rental can ever cost you. We email a reminder 48 hours before any charge, and any late fees are charged to the payment method you save at checkout.
- Damage Fees
- Books returned damaged beyond normal classroom wear may be assessed a damage fee, capped at the book's replacement value (its Brand New price). Any damage fees are charged to the payment method you save at checkout after we inspect the returned book.
- Return Shipping
- Returning your book is free with no deduction if it reaches us by your semester return date, or after it's already overdue. Print a prepaid label (USPS or UPS, whichever is cheaper for your package) from your account's My Rentals page. Returning it early and shipping it back within 30 days of your order date gets you a refund minus a 15% restocking fee and the label cost. After 30 days, an early return is free, with no refund.
- 30-Day Refund Window
- Changed your mind? Cancel before your book ships and it’s free: open the order under My Account → Orders and click Cancel next to the book. Once it has shipped, you can return a rental for a refund from My Account → My Rentals. To qualify, the book must be shipped back within 30 days of your order date. We refund the rental price minus a 15% restocking fee and the return label cost, released once we receive your book. Shipping is non-refundable. A rental shipped back after 30 days is a regular end-of-semester return, with no refund.
You might also need
Students also rent these.
-
West Academic
Cases and Materials on the Law of Torts (University Caseboo…
Rent from $179.99
2 conditions -
West Academic
International Law in Contemporary Perspective, 2d (Universi…
Buy from $268.00
1 condition -
West Academic
Higher Education and the Law, 2d (University Casebook Serie…
Buy from $268.00
1 condition -
West Academic
Schlesinger's Comparative Law: Cases, Text, Materials, 7th…
Buy from $268.00
1 condition -
West Academic
Fundamentals of Modern Property Law - 7th Edition - Edward…
Rent from $139.99
Buy from $229.99
3 conditions -
West Academic
Law and the American Health Care System (University Caseboo…
Rent from $96.08
2 conditions