Understanding corporate taxation / Leandra Lederman, William W. Oliver Professor of Tax Law, Indiana University Maurer School of Law; Michelle Kwon, Associate Professor of Law, University of Tennessee College of Law
- Lederman, Leandra
- Durham, North Carolina : Carolina Academic Press, 
- Fourth edition.
- Physical Description:
- xxv, 490 pages : illustrations ; 25 cm.
- Additional Creators:
- Kwon, Michelle
- Introduction to corporate taxation -- Tax consequences of transferring property to a new or existing controlled corporation -- Capital structure of a corporation -- Non-liquidating distributions of property to shareholders (dividends) -- Redemptions of stock -- Stock dividends -- Corporate liquidations and taxable acquisitions -- The pass-through regime of Subchapter S -- Reorganizations : overview -- Acquisitive reorganizations -- Corporate divisions -- Reorganizations involving only one corporation -- Carryover of tax attributes -- Anti-abuse measures and special provisions -- Integration of corporate and shareholder taxes -- Corporate tax shelters.
- 9781531018030 (paperback)
- Other Edition:
- Revision of: Lederman, Leandra. Third edition. Durham, North Carolina : Carolina Academic Press, 
- Bibliography Note:
- Includes bibliographical references and index.
View MARC record | catkey: 33205580