Professor Sergio Pareja has co-authored Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings, 4th edition. The book covers the basics of the federal income taxation of partnerships and corporations, including the taxation of LLCs, LLPs and S corporations.
In addition, the casebook alludes to a short list of other business enterprises. It is designed to be taught as two major components: partnerships and corporations. Both components use the traditional “cradle-to-grave” approach. Because of their practical importance, the book makes reference to Social Security taxes and estate taxes. There is no discussion of state income taxes.
The book, published by Vandeplas Publishing, is rich with problems that are scattered along the way, rather than at the end of each chapter. They are designed to build confidence, while at the same time forcing students to review the central Code provisions and pertinent regulations.
Pareja’s co-authors are Richard Westin, a professor at the University of Kentucky College of Law, and Richard Beck, a professor at the New York Law School.
July 10, 2012