Taxation of Business Enterprises: Cases and Materials

The 5th Edition of the Taxation of Business Entities retains the organization of the 4th Edition and includes all significant legislation, regulatory changes, and case law developments since the last edition. Major legislative developments include the American Taxpayer Relief Act of 2012, the Tax Cuts and Jobs Act of 2017, and the Inflation Reduction Act of 2022.

Format: Hardback
Length: 1366 pages
Publication date: 30 November 2022
Publisher: West Academic Publishing

The 5th Edition of this esteemed legal text remains faithful to the well-structured organization of its predecessor, the 4th Edition. However, it undergoes a comprehensive updating process to incorporate all significant legislative, regulatory, and case law developments that have occurred since the last edition. This meticulous revision ensures that readers are provided with the most current and accurate information on the subject matter.

Among the notable legislative developments that have shaped the content of this edition are the American Taxpayer Relief Act of 2012 (enacted in early January 2013), the Tax Cuts and Jobs Act of 2017 (which includes a comprehensive discussion of the new Section 199A deduction for qualified business income), and the Inflation Reduction Act of 2022 (which introduces a novel corporate alternative minimum tax based on financial statement income). These legislative changes have profound implications for businesses and individuals alike, and the 5th Edition of this book provides a comprehensive analysis of their effects.

In addition to the legislative updates, the 5th Edition also includes extensive revisions and expansions to cover emerging areas of law and practice. The authors have carefully curated a wealth of knowledge and expertise, drawing from their extensive experience in the field. The book is designed to be a valuable resource for legal professionals, students, and anyone interested in understanding the complex landscape of tax law.

With its clear and concise writing style, comprehensive coverage, and up-to-date information, the 5th Edition of this legal text is an indispensable tool for anyone seeking to navigate the complex world of tax law. Whether you are a practicing attorney, a tax professional, or simply someone interested in learning more about this field, this book will provide you with the knowledge and insights you need to succeed.

In conclusion, the 5th Edition of this exceptional legal text stands as a testament to the dedication and expertise of its authors. It is a comprehensive and authoritative guide to tax law, offering readers a deep understanding of the latest legislative developments, regulatory changes, and case law developments. Whether you are a legal professional or an individual seeking to expand your knowledge of tax law, this book is an essential resource that cannot be missed.

Dimension: 254 x 191 (mm)
ISBN-13: 9781636593265
Edition number: 5 Revised edition