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About the Book

Federal Income Taxation of Corporations and Partnerships 5E

Front Cover - Federal Income Taxation of Corporations and Partnerships 5E

Fifth Edition 

Richard L. Doernberg, Emory University
Howard E. Abrams, Emory University
Don Leatherman,  University of Tennessee

2013. 864 Pages. 978-1-4548-2480-0.

About the Book

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout.  


  • Clarifies the intricacies of the taxation of business enterprises.
  • Uses problems and examples in addition to cases and notes.
  • Illustrates typical commercial transactions and emphasizes major themes of policy and practice.
  • Flexible enough to be used in two-, three-, or four-credit courses.
  • Includes stand-alone coverage of C corporations, S corporations, and partnerships.


  • New cases on disguised corporate dividends and disguised partnership sales
  • Increased treatment of affiliated corporations
  • A substantial increase in the number of problems
  • A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains
  • Fully updated to reflect changes in the law through June 2013
  • Comprehensive Teacher's Manual reflects all changes and as always includes case summaries, detailed answers to all the problems, and suggested class assignments