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Essentials of United States Taxation - Howard E. Abrams

Essentials of United States Taxation

Hardcover Published: 1st July 2008
ISBN: 9789041109644
Number Of Pages: 1044

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Where there's trade, there's taxation. And more often than not these days, that means United States taxation. Essentials of United States Taxation clearly explains basic structural features and accounting issues, corporate and partnership taxation, and the rules governing international transactions, both inbound and outbound. It provides concise, accurate answers to such questions as: What is the US tax treatment of mergers and acquisitions? How are joint ventures and other hybrid entities taxed in the United States? How does the US foreign tax credit work? What are the most tax-beneficial ways to form a business in the United States? How can special profit and loss allocations under US partnership law be used in international transactions? The only easily readable overview of the subject available, this book is useful in two different ways. Reading it cover to cover provides a crystal-clear 'picture' of the US tax system, yet the book is also of great value as a quick reference when a US tax problem needs to be solved. Numerous real-life examples make specific provisions of the US tax system easily understandable even to readers with no background in the subject.

General Principles
Overview of Taxation in the United States
Federal Income Taxation: Structural Issues
Federal Income Tax: Conceptual Issues
Legislative, Administrative and Judicial Aspects
Corporate Taxation
The Corporate Double Tax
Forming a Corporation
The Corporation as a Taxable Entity
Cash and Property Distributions
Redemptions
Stock Dividends
Tainted Stock
Liquidations
Taxable Acquisitions
Reorganizations
Combining Tax Attributes
Penalty Provisions
S Corporations
Partnership Taxation
The Structure of Partnership Taxation
Determining Distributive Shares
A Partner's Outside Basis
Nonliquidating Distributions
A Partner's Transactions with the Partnership
Acquisitions of Partnership Interests
Dispositions of Partnership Interests
Loss Limitations
Optional Basis Adjustments
Partnership-Level Issues
International Taxation
Introduction
Basic U.S. Jurisdictional Tax Principles
Taxing Rules
Source Rules
The Role of Income Tax Treaties
Filing, Withholding, and Reporting Requirements
Introduction to U.S. Business Activity in Foreign Countries
The Foreign Tax Credit
Intercompany Pricing
Controlled Foreign Corporations and Related Provisions
Foreign Currency
International Tax-Free Transactions
Tax Arbitrage and Economic Substance
Foreign Sales Corporations
International Boycott and Foreign Bribery Provisions
Estate and Gift Taxation for Resident and Nonresident Aliens
Indexes
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041109644
ISBN-10: 9041109641
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 1044
Published: 1st July 2008
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 5.41
Weight (kg): 1.62