Corporate income taxation / by Douglas A. Kahn (Paul G. Kauper Professor of Law, University of Michigan Law School); Jeffrey H. Kahn (Professor of Law, Washington and Lee University School of Law); Terrence G. Perris (Partner and Taxation Practice Leader, Squire, Sanders & Dempsey L.L.P.); Jeffrey S. Lehman (Professor of Law and Former President, Cornell University, Dean, Peking University School of Transnational Law).
- Author
- Kahn, Douglas A., 1934-2021
- Published
- St. Paul, MN : West, a Thomson Reuters business, [2009]
- Copyright Date
- ©2009
- Edition
- Sixth edition.
- Physical Description
- 1 online resource (xix, 774 pages) : illustrations
- Additional Creators
- Kahn, Jeffrey H., Perris, Terrence G., and Lehman, Jeffrey S.
Access Online
- Series
- Contents
- Introduction -- Distributions to shareholders : sec. 301 distributions -- Complete liquidation of a corporation and taxable sales of a corporation's business -- Distribution of stock and stock rights and section 306 stock -- S Corporations -- Organization of a corporation -- Corporate divisions -- Reorganizations -- Acquisition or retention of tax attributes -- Consolidated returns.
- Summary
- "This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate."--Publisher.
- Subject(s)
- Genre(s)
- ISBN
- 9781628104059 (electronic bk.)
1628104058 (electronic bk.)
9780314204745 (hbk.)
0314204741 (hbk.) - Bibliography Note
- Includes bibliographical references and index.
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