Aspen Publishing

Corporate Taxation, Second Edition

George K. Yin, Karen C. Burke


  • ISBN: 9781454859000

In stock.

  • Description

    A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation.

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  • Details
    Page Count 624
    Published 01/15/2016
  • Additional Product Details

    Detailed Table of Contents (PDF Download)
    Preface (PDF Download)

    Summary of Contents

    Table of Contents

    Chapter 1: Introduction to Corporate Tax
    Chapter 2: Taxation of S Corporations
    Chapter 3: Taxation of C Corporations
    Chapter 4: Substance vs. Form
    Chapter 5: Ordinary Distributions
    Chapter 6: Redemptions
    Chapter 7: Transfers to Controlled Corporations
    Chapter 8: Redemptions Involving Related Corporations
    Chapter 9: Stock Distributions and Preferred Stock Bailouts
    Chapter 10: Taxable Corporate Acquisitions and Liquidations
    Chapter 11: Nondivisive Reorganizations
    Chapter 12: Divisive Reorganizations
    Chapter 13: Limitations on Net Operating Loss Carryovers
    Chapter 14: Consolidated Returns

    Table of Authorities

  • Author Information

    Karen C. Burke

    Karen Burke holds the position of Professor of Law and Richard B. Stephens Eminent Scholar at the University of Florida Levin College of Law. She joined the Florida faculty in 2013 after visiting from the University of San Diego School of Law where she was a Warren Distinguished Professor of Law from 2001 to 2013. Before joining the San Diego faculty, she was the Dorsey & Whitney Professor of Law at the University of Minnesota. Burke received her Ph.D. from Harvard University in 1979, her J.D. from Stanford Law School in 1982 and her LL.M. in Taxation from Boston University School of Law in 1985. After graduating from Stanford Law School, she clerked for Judge Robert E. Keeton on the U.S. District Court for the District of Massachusetts and practiced law with Sullivan & Worcester in Boston.
    Burke’s current research interests focus on statutory interpretation, tax shelters, and professional and ethical standards of tax practice. She is the author (or co-author) of numerous articles and six books, including Partnership Taxation (with George K. Yin) (Wolters Kluwer Law & Business, 2d ed. 2013), Federal Income Taxation of Partners and Partnerships (West/Thompson, 4th ed. 2013), and Corporate Taxation (with George K. Yin) (Wolters Kluwer Law & Business, 2011). Burke has taught as a visiting professor on the law faculties of Boston College, University of Miami, University of Pennsylvania, and Washington & Lee. She is a member of the American Law Institute and served as a Consultant to the ALI Federal Income Tax Project — Taxation of Private Business Enterprises and the Joint Committee on Taxation’s Tax Simplification Project.

    George K. Yin

    George Yin holds the position of Edwin S. Cohen Distinguished Professor of Law & Taxation at the University of Virginia School of Law. He joined the faculty in 1994 after visiting from the University of Florida. From 2003-05, he served as Chief of Staff of the U.S. Congress's Joint Committee on Taxation, one of the most influential tax positions in the country.

    Yin taught school, was director of a child care center and worked as a computer programmer prior to attending law school. After law school, he clerked for a federal court, practiced law in Washington, D.C., and then served as tax counsel to the U.S. Senate Finance Committee before joining the law faculty at Florida. He also has been a visiting professor at NYU Law School, Pennsylvania and Brigham Young.

    While at the Joint Committee, Yin assisted the Congress on a number of tax bills, including the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. In addition, the staff expanded its ability to perform macroeconomic analyses of tax legislation and issued its first such analysis in connection with the House Ways and Means Committee's consideration of JGTRRA. The staff also completed a major report setting forth options to improve tax compliance and reform tax expenditures.

    Yin previously coordinated for the Senate Finance Committee a major project to reform and simplify the tax laws dealing with corporate-shareholder transactions, including corporate mergers, acquisitions and reorganizations. Between 1994-99, he was reporter to the American Law Institute's federal tax project concerning the income taxation of private business enterprises, such as closely held corporations, partnerships and limited liability companies. He has served as a consultant to a number of organizations, including the ALI, the Department of Treasury, the U.S. Joint Committee on Taxation, the National Commission on Restructuring the Internal Revenue Service and the Select Revenue Measures Subcommittee of the U.S. House Committee on Ways and Means. He currently is a member of the IRS Advisory Council.

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