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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:	Business enterprises > Taxation > Law and legislation > United States > Cases.

Table of Contents:

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.