1. Home
  2. Federal Income Taxation of Business Organizations

Federal Income Taxation of Business Organizations

6th Edition
Martin J. McMahon, Jr. | Daniel L. Simmons | Charlene D. Luke | Bret Wells
ISBN: 9781642424980
Subject: Tax-Corporate
Format: Print - Hardbound
Page Count: 1637
Copyright: 2021 | Status: In Stock
Other Formats Available

The 6th Edition, like earlier editions, explores in depth in a single volume both the technical and policy issues associated with the taxation of partnerships, C corporations, and S corporations. It is adaptable for use in a wide variety of courses or sequence of courses dealing with taxation of business organizations at either the J.D. or LL.M. level. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships, C corporations, and S corporations. Discussion Problem Sets are incorporated directly into the text, and a Teacher’s Manual will be available to download from Foundation Press. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt—an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships, C corporations, and S corporations.


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 11/19/2020

Martin J. McMahon, Jr., University of Florida College of Law

Daniel L. Simmons, University of CA-Davis School of Law

Charlene D. Luke, University of Florida College of Law

Bret Wells, University of Houston Law Center

CasebookPlus™

This title is available in our CasebookPlus format. CasebookPlus provides support beyond your classroom lectures and materials by offering additional digital resources to you and your students. Anchored by faculty-authored formative self-assessments keyed to our most popular casebooks, CasebookPlus allows students to test their understanding of core concepts as they are learning them in class – on their own, outside of the classroom, with no extra work on your part. CasebookPlus combines three important elements:

  • A new print or digital casebook
  • Access to a downloadable eBook with the ability to highlight and add notes
  • 12-month access to a digital Learning Library complete with:
Multiple-choice self-assessment questions, including:
  • Chapter questions keyed to the casebook
  • Black Letter Law questions (available in select subjects)
  • Subject area review questions for end of semester use
Essay and short answer questions with sample answers and expert commentary, in 1L and select upper-level subjects

Leading digital study aids, an outline starter, and audio lectures in select subjects

Students can still utilize CasebookPlus digital resources if they’ve purchased a used book or are renting their text by purchasing the Learning Library at westacademic.com.

With CasebookPlus, you can customize your students’ learning experience and monitor their performance. The quiz editor allows you to create your own custom quiz set, suppress specific quiz questions or quiz sets, and time-release quiz questions. Additionally, the flexible, customized reporting capability helps you evaluate your students’ understanding of the material and can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards.

The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships, C corporations, and S corporations. Discussion Problem Sets are interspersed throughout each chapter.

Learn more about this series.