Federal taxation of corporations and corporate transactions /

Federal taxation of corporations and corporate transactions / Steven Dean (Vice Dean and Professor of Law, Brooklyn Law School), Bradley T. Borden (Professor of Law, Brooklyn Law School).

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Bibliographic Details
Main Authors:	Dean, Steven A. (Author), Borden, Bradley T. (Author)
Format:	Book
Language:	English
Published:	New York : Wolters Kluwer, [2018]
Series:	Aspen casebook series.
Subjects:	Corporations > Taxation > Law and legislation > United States. Income tax > Law and legislation > United States. Corporations > Taxation > Law and legislation. Income tax > Law and legislation. United States. Casebooks (Law)

Table of Contents:

Introduction to transactional tax practice and review of basic income tax concepts
Choice of entity
Corporate capital structure
Corporate formation
Operating distributions
Related corporations and other bailout techniques
Complete liquidations
Taxable acquisitions
Tax-free acquisitive reorganizations
Tax-free divisive reorganizations
Other tax-free transactions
Consolidated returns
S Corporations
Survival of tax attributes.