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.
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Acceptable
Readable throughout. Expect highlighting, margin notes, and wear on cover or spine. Best price for the same page numbers.
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Good
Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
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Very Good
Little to no writing. Binding tight. Looks barely used.
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Brand New
Unused and unmarked. Shrinkwrapped when available from the publisher.
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Brand New + eBook
Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
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