Business Taxation Deskbook is a guide to a wide range of domestic and international business tax issues under the federal income tax law as it exists under the Internal Revenue Code (the Code) after the enactment of the Tax Cuts and Jobs Act of 2017 (TCAJA). The book also provides a brief introduction to state law issues in business taxation. The topics covered here are highly complex, and this book is designed to provide an introduction to the basic principles and not to be the “last word” on any of the topics.

The book contains both chapters focusing on specific business tax provisions enacted by the TCAJA, and chapters integrating the discussion of provisions enacted by the TCAJA into the examination of the provisions of the Code, addressing the life cycle of the three principal business entities (that is, C corporations, partnerships, and S corporations), and inbound and outbound cross border transactions.

Publication Date: May 2019
Last Updated: July 2023
ISBN: 9781402431173
Page Count: 1,502 pages
Number of Volumes: 2

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