Taxation of business enterprises : cases and materials / by Robert J. Peroni, Steven A. Bank.

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Bibliographic Details
Main Author: Peroni, Robert J.
Other Authors: Bank, Steven A., 1969-
Format: Book
Language:English
Published: St. Paul, MN : West/Thomson Reuters, [2012]
Edition:Fourth edition.
Series:American casebook series.
Subjects:

MARC

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300 |a lxxix, 1,239 pages ;  |c 26 cm. 
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500 |a Revised edition of: Cases and materials on taxation of business enterprises / by Robert J. Peroni, Steven A. Bank, Glenn E. Coven. 3rd edition 2006. 
505 0 |a Corporate formation -- Planning the corporate capital structure -- Dividend distributions -- Redemptions of stock -- Stock dividends -- The corporation as a tax-avoidance device -- Sales and liquidations of corporations -- Introduction to corporate reorganizations -- Acquisitive reorganizations -- Single corporation reorganizations -- Corporate divisions -- Carryover and carryback of tax attributes -- Multiple corporations -- S corporations and their shareholders -- Introduction and definition of partnerships -- Partnership formation -- Operation of the partnership -- Partner's basis and other limitations on allocated losses -- Characterizing transactions between partners and the partnership -- Sale of a partnership interest -- Current distributions to partners -- Liquidating distributions -- Partnership terminations -- Death of a partner. 
650 0 |a Business enterprises  |x Taxation  |x Law and legislation  |z United States  |v Cases. 
700 1 |a Bank, Steven A.,  |d 1969- 
700 1 |a Peroni, Robert J.  |t Cases and materials on taxation of business enterprises. 
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