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出 版 社：
中信出版社
- 出版时间：01/01/2004
- ISBN：7800739937
- 页数：936
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内容简介
本书主要讲解美国商业实体的税务问题。作者收集丰富的资料和最新法规、案例，设计了适合学生理解税务实践的问题，通过对税务领域重要内容的层层梳理，运用大量的计算和交叉引用，帮助读者掌握税务的精要。 全书由三部分构成，从设立特点、运作过程、盈利分配和纳税计算等方面分析了按普通公司纳税标准纳税的C类公司，类似于合伙企业纳税的S类公司及按美国《国内税收法案》K节规定纳税的K类合伙企业；阐释了有限责任公司和复合企业的迅速发展，Anti-Morris Trust 法案的适用情况，S类公司股东限制的放宽等最新的法律实务；最后列举了参考书目便于学生查阅。 两位作者是国际税法的专家，对读者提出了较高但切合实际的要求，使读者在税务的法律实践中能适应新的发展。 另有配套的教师手册归纳教学重点，解答疑难问题。
目录介绍
Conterts
Preface
Ⅰ SUBCHAPTER C CORPORATIONS
1 Introduction to the Corporate Income Tax
2 Corporate Formation
3 Corporate Operation
4 Distribution of Cash and Property
5 Redemptions and Partial Liquidations
6 Redistribution of Stock
7 Liquidations
8 Integration of the Corporate and Indiviadual Income Taxes
9 Taxable Acquisitions
10 Acquisitive Reorganizations
11 Divisive Reorganizations
12 One-Party Reorganizations
13 Combining Tax Attributes:Net Operating Losses and Affiliated Corporations
14 Penalty Provisions
15 The Corporation as a Separate Taxable Entity
Ⅱ SUBCHAPTER S CORPORATIONS
16 S Corporations:Overview
17 S Corporations:Selected Topics
18 Transition Issues
Ⅲ SUBCHAPTER K PARTNERSHIPS
19 The Structure of Partnership Taxation
20 Determining Distributive Shares
21 A Partner's Outside Basis
22 Nonliquidating Distributions
23 A Partner's Transactions With the Partnership
24 Acquisitions of Partnership Interests
25 Dispositions of Partnership Interests
26 Loss Limitations
27 Optional Basis Adjustments
28 Partnership-Level Issues
Table of Cases
Table of Reuenue Rulings and Procedures
Index
Preface
Ⅰ SUBCHAPTER C CORPORATIONS
1 Introduction to the Corporate Income Tax
2 Corporate Formation
3 Corporate Operation
4 Distribution of Cash and Property
5 Redemptions and Partial Liquidations
6 Redistribution of Stock
7 Liquidations
8 Integration of the Corporate and Indiviadual Income Taxes
9 Taxable Acquisitions
10 Acquisitive Reorganizations
11 Divisive Reorganizations
12 One-Party Reorganizations
13 Combining Tax Attributes:Net Operating Losses and Affiliated Corporations
14 Penalty Provisions
15 The Corporation as a Separate Taxable Entity
Ⅱ SUBCHAPTER S CORPORATIONS
16 S Corporations:Overview
17 S Corporations:Selected Topics
18 Transition Issues
Ⅲ SUBCHAPTER K PARTNERSHIPS
19 The Structure of Partnership Taxation
20 Determining Distributive Shares
21 A Partner's Outside Basis
22 Nonliquidating Distributions
23 A Partner's Transactions With the Partnership
24 Acquisitions of Partnership Interests
25 Dispositions of Partnership Interests
26 Loss Limitations
27 Optional Basis Adjustments
28 Partnership-Level Issues
Table of Cases
Table of Reuenue Rulings and Procedures
Index
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