Aspen Publishing

Federal Income Taxation of Corporations and Partnerships, Sixth Edition

Howard E. Abrams, Don Leatherman


  • ISBN: 9781543804270

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  • Description

    Buy a new version of this textbook and receive access to the Connected eBook on CasebookConnect, including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. Learn more about Connected eBooks.

    This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships.

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  • Additional Product Details
    Publication Date: 3/1/2019
    Copyright: 2019
    Pages: 906
    Connected eBook + Print Book: 9781543804270

    Connected eBook: 9781543849882

    Table of Contents (PDF Download)

    Summary of Contents


    1 Introduction to the Corporate Income Tax
    2 Corporate Formation
    3 Corporate Operation
    4 Distributions of Cash and Property
    5 Redemptions and Partial Liquidations
    6 Distributions of Stock
    7 Liquidations
    8 Integration of the Corporate and Individual Income Taxes
    9 Taxable Acquisitions
    10 Acquisitive Reorganizations
    11 Divisive Reorganizations
    12 One-Party Reorganizations
    13 Combining Tax Attributes: Net Operating Losses and Affiliated
    14 Penalty Provisions
    15 The Corporation as a Separate Taxable Entity

    16 S Corporations: Overview
    17 S Corporations: Selected Topics
    18 Transition Issues

    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 Inside Basis Adjustments
    28 Partnership-Level Issues

    Table of Cases
    Table of Revenue Rulings and Procedures

  • Author Information

    Howard E. Abrams

    Howard E. Abrams graduated from the University of California at Irvine in 1976, and after a year of graduate study in mathematical physics he attended Harvard Law School. Graduating in 1980, Professor Abrams clerked for Chief Judge Tannenwald of the United States Tax Court and practiced for a short while with the Los Angeles office of Brobeck, Phleger & Harrison. Professor Abrams joined the Emory Law School faculty in 1983 and now teaches Contracts, Fundamentals of Income Taxation, and Partnership Taxation. Professor Abrams has taught at Berkeley (Boalt Hall), Cornell Law School, the University of Oklahoma School of Law, Georgia Law School, and Leiden University in the Netherlands, and in the spring of 2009 he will be the Maurice R. Greenberg Visiting Professor at Yale Law School. During the 1999-2000 academic year, Professor Abrams was the Director of Real Estate Tax Knowledge at Deloitte & Touche, LLP, in Washington, DC. Profesor Abrams spent 2003 in residence at Steptoe & Johnson, LLP, in Washington, DC, of counsel to that firm.
    Professor Abrams is the author or co-author of four books: Federal Income Taxation of Corporations and Partnerships, Federal Corporate Taxation, Essentials of U.S. Taxation, and Federal Income Taxation of Partnerships and Other Pass-Thru Entities. His articles have appeared in the Harvard Law Review, the Tax Law Review, the Tax Lawyer, the Virginia Tax Law Review, Tax Notes, and other periodicals. Professor Abrams has on four occasions been recognized for excellence in teaching.

    Don Leatherman

    Professor Leatherman has been a member of the University of TEnnessee faculty since 1994. He speaks frequently at meetings of tax professionals, including the Tax Section of the American Bar Association (the ''ABA'') and programs of the Practicing Law Institute. He also publishes regularly. He generally speaks and writes on federal income tax issues relating to consolidated groups.
    Before joining the UT faculty, Professor Leatherman worked at the Internal Revenue Service and in private practice.

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