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Book
lx, 737 pages ; 26 cm., v, 250 pages ; 29 cm.
  • An overview of the taxation of corporations and shareholders
  • Formation of a corporation
  • Capital structure
  • Nonliquidating distributions
  • Redemptions and partial liquidations
  • Stock dividends and Section 306 stock
  • Complete liquidations
  • Taxable corporate acquisitions
  • Acquisitive reorganizations
  • Corporate divisions
  • Nonacquisitive, nondivisive reorganizations
  • Carryovers of corporate tax attributes
  • Affiliated corporations
  • Anti-avoidance rules
  • S corporations.
The ninth edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including the impact on corporate-shareholder transactions of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on 336(e) elections and Type F reorganizations; published rulings on internal corporate restructuring transactions; new legislation blocking tax-free spin-offs of REITs and the IRS's no-ruling policy on certain other types of cash-rich corporate divisions; and S corporation developments.* Updated discussion of the options and prospects for fundamental corporate tax reform, including an overview of issues affecting U.S. multinational corporations.* Reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations.* Expanded coverage of the 1202 exclusion for sales of small business stock and compensation issues for S corporation owner-employees.* Removal of dated and historical materials and more tightly edited cases.
(source: Nielsen Book Data)9781634596022 20161128
Law Library (Crown)
LAW-1010-01