Understanding corporate taxation
by Leandra Lederman and Michelle Kwon.
- 3rd ed.
- United States : Carolina Academic Press, 2017.
- Page varies
Table of Contents : Chapter 1. Introduction to corporate taxation Chapter 2. Tax consequences of transferring property to a new or existing controlled corporation Chapter 3. Capital structure of a corporation Chapter 4. Non-liquidating distributions of property to shareholders (dividends) Chapter 5. Redemptions of stock Chapter 6. Stock dividends Chapter 7. Corporate liquidations and taxable acquisitions Chapter 8. The pass-through regime of Subchapter S Chapter 9. Reorganizations : overview Chapter 10. Acquisitive reorganizations Chapter 11. Corporate divisions Chapter 12. Reorganizations involving only one corporation Chapter 13. Carryover of tax attributes Chapter 14. Anti-abuse measures and special provisions Chapter 15. Integration of corporate and shareholder taxes Chapter 16. Corporate tax shelters Index
9781632833945
Corporations--Taxation--Law and legislation--United States.