Advanced Introduction to U.S. Corporate Tax Law

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This insightful book provides a nuanced guide to the intricacies of U.S. corporate tax law. Jeffrey L. Kwall sheds light on the double taxation process, highlightin