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Taxation of Business Enterprises

Taxation of Business Enterprises : Cases and Materials. 4th ed. 営利企業課税-判例と資料 第4版

・ISBN 978-0-314-19487-9 hard

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著者・編者Peroni, Robert J. / Bank, S. A.,
シリーズAmerican Casebook Series
出版社(West, US)
出版年月2012
言語ENG
ニュース番号<594-1111>

解説

The fourth edition retains the organization of the previous edition, but is updated to include all legislation from 2006-2011 and all regulatory changes and caselaw developments during that period. The major legislative developments that affect this book are the 2010 extension of the Bush tax cuts through 2012 and the 2010 codification of the economic-substance doctrine.