Federal Income Taxation of Corporations and Stockholders in a Nutshell / Edition 6

by Karen C. Burke

Overview

Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Product Details

ISBN-13:	9780314183965
Publisher:	West Academic Publishing
Publication date:	10/28/2007
Series:	Nutshell
Edition description:	Older Edition
Pages:	548
Product dimensions:	4.90(w) x 7.30(h) x 0.70(d)

Table of Contents

Preface

Table of Cases

Table of Internal Revenue Code Sections, Regulations and Rulings

Chapter

1. Introduction

2. Corporation as Taxable Entity

3. Incorporations

4. Non-liquidating Distributions

5. Redemptions

6. Stock Dividends

7. Complete Liquidations; Collapsible Corporations

8. Taxable Acquisitions

9. Reorganizations

10. Corporate Divisions

11. Carryover of Corporate Attributes

12. Subchapter S

13. Integration