Business Taxation Deskbook is a guide to the fundamental principles governing the federal income tax treatment of domestic and international business transactions involving the organization, operation, and disposition of the four principal forms of business entity.

The Deskbook includes important coverage of the dramatic changes for businesses made by the Tax Cuts and Jobs Act of 2017 (TCAJA). It also looks at the federal income tax treatment of both inbound and outbound cross-border transactions and provides a basic introduction to state law issues in business taxation.

This book is designed to provide an introduction to the basic principles of business taxation and not to be the “last word” on any of these highly complex topics.

This new treatise is available on PLI PLUS. If you would like to order a print copy, please contact libraryrelations@pli.edu.