US corporate taxation: an introduction | Practical Law

US corporate taxation: an introduction | Practical Law

An introduction to US corporate taxation, covering general concepts, entity classification, treatment of income and gains (including foreign profits) and the taxation of corporate transactions.

US corporate taxation: an introduction

Practical Law Article 6-384-0223 (Approx. 18 pages)

US corporate taxation: an introduction

by Thomas Bottomlee, Russell Nance and Arthur Walker, Mayer Brown LLP
Published on 11 Nov 2008USA (National/Federal)
An introduction to US corporate taxation, covering general concepts, entity classification, treatment of income and gains (including foreign profits) and the taxation of corporate transactions.
This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.