This first edition of Federal Taxation of Corporations and Corporate Transactions provides a comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world. The casebook introduces students not only to transactional tax practice and the federal tax penalty regime, but also to the rules of professional ethics and the specific rules that govern professionals who practice tax law. It features an array of Deal Downloads that breathe life into complex material, presenting high-profile transactions involving Amazon, Apple, Ford and others. This first edition will have a separately sold Client File supplement, which provides memoranda that require students to analyze the Deal Download transactions and to employ them as precedents to structure acquisitions, investments, and distributions for a hypothetical client. Key Benefits: <ul>
<li>Client files that are designed to help students learn the law in a practice-like setting.</li> <li>Extensive commentary about tax principles and cites to statutes, cases, regulations, and rulings that the students must study to fully learn the material.</li> </ul>
<ul>
<li>Chapter 9, where students will learn about the transaction that heralded the return of Steve Jobs to Apple in the 1990s and paved the way for the company’s subsequent dominant run.</li> <li>An examination of issues posed by classic cases, by focusing on the language of the underlying deal documents, and by learning how to solve clients’ problems before they are set in stone.</li> </ul>

Federal Taxation of Corporations and Corporate Transactions (Aspen Casebook)

Borden, Bradley T.

Dean, Steven

Legal Education

Aspen Opco Llc

This book supplements Bradley T. Borden, Taxation and Business Planning for Partnerships and LLCs (2017). It describes the analytical process that transactional tax attorneys use to advise their clients. It presents a client situation in the form of an operating LLC that students work on throughout the semester as matters arise through the natural life of the LLC. This real-life situation provides students the opportunity to see how tax issues arise in a practice setting. The book references chapters in the accompanying casebook. Students can use those materials to gain the knowledge they need to help solve problems that clients face. The book also includes practice materials such as an LLC operating agreement, loan documents, and financial statements that help students understand the client’s situation and the factors that affect client decision-making. Finally, the book includes legal updates, including important recent cases and commentary on applicable provisions of the TCJA of 2017. New to the 2020-2021 Edition: <ul>
<li>Commentary on the Tax Cuts and Jobs Act of 2017</li> <li>Updated questions and financial statements</li> <li>Improved organization of the client materials and questions</li> </ul>

Taxation and Business Planning for Partnerships and LLCS: 2020–2021 Client File DD Pizzeria LLC (Operating Partnership) (Supplements)

Aspen Publishing

This diagrammed reference details the requirements and potential benefits of Internal Revenue Code section 1031. Because it is accessibile to billion-dollar corporations to individual property owners, section 1031 has been dubbed the people’s tax shelter.” Originally enacted in 1921, section 1031 is the product of a fundamental principal of tax law: that a person should not pay gain-or-loss tax as long as the person remains invested in a single piece of property or property of a like kind. This guide explains how property owners can compute the tax benefit section 1031 provides, allowing them to make an educated decision as to whether to proceed with a section 1031 exchange.

Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (Nuts & Bolts Series)

Business & Money

Education & Reference

DNA Pr

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Books by Borden, Bradley T.