Federal Corporate Taxation (Concepts and Insights)

The ninth edition of this popular student supplement retains the cradle-to-grave ordering of the prior editions and is updated to reflect the 2025 tax act as well as other recent changes in the law. In addition to using a “cradle-to-grave” approach to corporate taxation, the book features a discussion of taxable and tax-free corporate acquisitions and penalty provisions. It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.