Business Commons^™

Federal Income Taxation Of Business Enterprises 4th Ed., Richard A. Westin, Richard C.E. Beck, Sergio Pareja

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This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S corporations, and limited liability companies. In addition, it alludes to a short list of other business enterprises. It can definitely be completed in the usual three hours assigned to such courses, on the assumption that students will spend two hours of preparation for each hour in the classroom.

The book begins with the study of partnerships, moves to C corporations, then to S corporations, then to limited liability companies. In general, the authors take a cradle-to-grave approach to each subject. Their …