2 edition of Federal income taxation of corporations and shareholders found in the catalog.
Federal income taxation of corporations and shareholders
Boris I. Bittker
|Statement||Boris I. Bittker, James S. Eustice, with the collaboration of Gersham Goldstein.|
|Contributions||Eustice, James S., Goldstein, Gersham, 1938-|
|LC Classifications||KF6461.5 .B582|
|The Physical Object|
|Pagination||1 v. (loose-leaf) ;|
|LC Control Number||00106206|
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Federal Income Taxation of Corporation and Shareholders [Bittker, Boris I., Eustice, James S.] on *FREE* shipping on qualifying offers. Federal Income Taxation of Corporation and Shareholders/5(17). Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshells) 8th Edition by Karen Burke (Author) out of 5 stars 8 ratings.
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/5(8). Federal Income Taxation of Corporations and Shareholders, 7th Edition: Cumulative Supplement to Abridged Student Edition [Boris I. Bittker; James S. Eustice] on *FREE* shipping on qualifying offers.
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Bittker] on *FREE* shipping on qualifying : Boris I. Bittker. Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshells) $ Only 10 left in stock (more on the way)/5(5). Buy Federal Income Taxation of Corporations and Shareholders - With Supplement 7th edition () by NA for up to 90% off at Edition: 7th Author: Boris I Bittker; James S Eustice: Publisher: Boston: Warren, Gorham & Lamont, © Edition/Format: Print book: English: 4th ed., abridged ed.
for student use onlyView all editions and formats: Rating: (not yet rated) 0 with reviews - Be the first. Subjects: Corporations -- Taxation -- Law and legislation -- United States. Federal Income Taxation of S Corporations will help you: Reach your answers quickly with in-depth guidance on properly electing and maintaining S corporation status, including the mechanics of a qualified election, limits on the type and number of shareholders, class of stock, permitted taxable year, capitalization, shareholders’ agreements.
Additional Physical Format: Online version: Bittker, Boris I. Federal income taxation of corporations and shareholders.
Boston: Warren, Gorham & Lamont, © Federal Income Taxation of Corporations & Shareholders Five-volume treatise providing in-depth analysis of federal taxation relating to individuals, corporations, partnerships, estates, and gifts.
Author/Editor. The corporate income tax raised $ billion in fiscalaccounting for 9 percent of total federal revenue.
Taxable corporate profits are equal to a corporation’s receipts less allowable deductions—including the cost of goods sold, wages and other employee compensation expenses, interest, nonfederal taxes, depreciation, and advertising.
Kept up to date by supplements Includes bibliographical references and index Definition of "corporation" -- Organization of a corporation: Section and related problems -- Corporation's capital structure: debt vs.
equity -- The corporation income tax -- Corporate elections under Subchapter S -- Penalty taxes on undistributed corporate income -- Dividends and other. James S. Eustice is the author of Federal Income Taxation Of Corporations And Shareholders ( avg rating, 2 ratings, 0 reviews), Federal Income Taxati /5(1).
Corporations must pay estimated taxes only if they have a federal income tax liability greater than $10, (including the alternative minimum tax). Even though a corporation extends its tax return, it still must pay its tax liability for the year by three and one-half months after year-end.
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For federal income tax purposes, a C corporation is recognized as a separate taxpaying entity. A corporation conducts business, realizes net income or loss, pays taxes and distributes profits to shareholders.
The profit of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as dividends. : McMahon, Simmons, Luke, and Wells's Federal Income Taxation of Corporations, 5th: The 5th Edition explores the federal income taxation of corporations and their shareholders and can be used in a variety of courses covering corporate taxation at either the J.D.
or LL.M. level. Federal income taxation of corporations and shareholders / Boris I. Bittker, James S. Eustice; with the collaboration of Jasper L. Cummings, Jr. KF B5 Interperiod allocation of corporate income taxes / by Homer A.
Black ; assisted by the staff of the AICPA Accounting Research Division. Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations.
Since January 1,the nominal federal corporate tax rate in the United States of America is a flat 21% due to the passage of the Tax Cuts and Jobs Act of State and local taxes and rules vary by.
Book income and taxable income can differ in other ways too. Foreign income earned by multinational corporations is another area of divergence.
Combining these provisions can mean that a firm can appear to be profitable on its financial statements, but also mean that it pays little or no federal income tax.