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About the Book

Corporate Taxation 2E

Front Cover - Corporate Taxation 2E

George K. Yin 
University of Virginia

Karen C. Burke
University of Florida Levin College of Law

2016. 624 pages. ISBN:  978-1-4548-5900-0. With Teacher's Manual.

About the Book

Corporate Taxation, Second Edition is a concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation.

Key Features:

  • Cases and other source materials edited concisely and note material kept to a manageable length.
  • Begins with subchapter S, an area of growing, practical significance, linking individual and separate entity taxation.
  • Completely up-to-date in organizational structure and text to fully integrate current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; and increased importance of pass-through tax principles.
  • Other key topics include comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options.
  • A comprehensive Teacherís Manual.

Preface / Sample Chapters