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