Fundamentals of corporate taxation : cases and materials / by Stephen Schwarz, Daniel J. Lathrope.

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Bibliographic Details
Main Author: Schwarz, Stephen
Other Authors: Lathrope, Daniel J., 1951-
Format: Book
Published: New York, NY : Foundation Press/Thomson Reuters, 2012.
Edition:Eighth edition.
Series:University casebook series.
Table of Contents:
  • An overview of the taxation of corporations and shareholders
  • Formation of a corporation
  • Capital structure
  • Nonliquidating distributions
  • Redemptions and partial liquidations
  • Stock dividends and Section 306 stock
  • Complete liquidations
  • Taxable corporate acquisitions
  • Acquisitive reorganizations
  • Corporate divisions
  • Nonacquisitive, nondivisive reorganizations
  • Carryovers of corporate tax attributes
  • Affiliated corporations
  • Anti-avoidance rules
  • S corporations.