Lind, Schwarz, Lathrope and Rosenberg's Fundamentals of Corporate Taxation, Cases and Materials, 7th

This widely used casebook teaches the fundamentals of a complex subject with explanatory text, skillfully drafted problems, and a mix of original source materials to accompany the Code and regulations. This edition incorporates relevant changes from recent tax acts and major regulations projects. Highlights include discussion of the impact of recent tax legislation on choice of business entity; updated coverage of the courts' response to the government's attack on corporate tax shelters and efforts to codify the economic substance doctrine; revised chapters on corporate reorganizations and divisions; and explanation of significant statutory changes to the active trade or business requirement.