TY  - BOOK
AU  - Lederman, Leandra
AU  - Kwon, Michelle 
TI  - Understanding corporate taxation
SN  - 9781632833945
U1  - 343.7305267 
PY  - 2017///
CY  - United States
PB  - Carolina Academic Press
KW  - Corporations--Taxation--Law and legislation--United States
N1  - 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
ER  -