Core Concepts: Corporate and Partnership Tax in Six Concepts

by Anne Alstott

Corporate and partnership tax have well-deserved reputations as some of the hardest classes in law school - and some of the hardest specialties in tax practice. This book cuts through the legal complexity by showing how core problems in corporate and partnership tax relate to six easy-to-understand concepts - concepts you already know from the basic tax course! These six concepts - valuation, realization, net income, tax deferral, income shifting,...

• Format: Paperback
• ISBN: 1636598609
• ISBN13: 9781636598604
• Release Date: January 2025
• Publisher: Foundation Press
• Length: 259 Pages