000			nam a22 7a 4500
999			_c15593 _d15593
005			20180510122818.0
008			180510b2017 xxu||||| |||| 00| 0 eng d
020			_a9781632833945
040			_aMAIN
041			_aENG
082			_a343.7305267 _bLED/UND
100			_aLederman, Leandra
245			_aUnderstanding corporate taxation _cby Leandra Lederman and Michelle Kwon.
250			_a3rd ed.
260			_aUnited States : _bCarolina Academic Press, _c2017.
300			_aPage varies
500			_aTable 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
650			_aCorporations--Taxation--Law and legislation--United States.
700			_aKwon, Michelle
942			_cBK