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1. Corporate taxation [2011]

xxv, 562 p. ; 26 cm.
  • Taxation of S corporations
  • Taxation of C corporations
  • Substance vs. form
  • Ordinary distributions
  • Redemptions
  • Transfers to controlled corporations
  • Redemptions involving related corporations
  • Stock distributions and preferred stock bailouts
  • Taxable corporate acquisitions and liquidations
  • Nondivisive reorganizations
  • Divisive reorganizations
  • Limitations on net operating loss carryovers
  • Consolidated returns.
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach.
(source: Nielsen Book Data)9780735526303 20160618
Law Library (Crown)