Fundamentals of corporate taxation : cases and materials / by Stephen A. Lind [and others].
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| Other Authors: | |
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| Format: | Book |
| Language: | English |
| Published: |
New York : [Eagan, Minn.] :
Foundation Press ; Thomson/West,
[2008]
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| Edition: | Seventh edition. |
| Series: | University casebook series.
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| Subjects: |
Table of Contents:
- PART ONE : INTRODUCTION: An overview of the taxation of corporations and shareholders
- PART TWO : TAXATION OF C CORPORATIONS: Formation of a corporation
- The capital structure of a corporation
- Nonliquidating distributions
- Redemptions and partial liquidations
- Stock dividends and Section 306 stock
- Complete liquidations
- Taxable corporate acquisitions
- Acquisitive reorganizations
- Corporate divisions
- Nonacquisitive, nondivisive reorganizations
- Limitations on carryovers of corporate attributes
- Affiliated corporations
- Anti-avoidance provisions
- PART THREE : TAXATIONS OF S CORPORATIONS: S corporations.