"Read Understanding Corporate Taxation, Fourth Edition (Carolina Academic Press Understanding)
Link Here : https://tutupsego.blogspot.com/?book=1531018033
This clearly written treatise is designed to make the complex subject of corporate taxation very accessible. It uses straightforward language, charts, checklists, diagrams, and numerous examples to aid readers understanding, and the fourth edition is fully updated for the 2017 tax changes and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own. The book starts with an introductory chapter that discusses the choice of business form details the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level) introduces the Qualified Business Income deduction and discusses the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or
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