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
Published: St. Paul, MN : West/Thomson Reuters, [2012]
Edition:Fourth edition.
Series:American casebook series.
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.