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

Author:: Lederman, Leandra
Published:: Durham, North Carolina : Carolina Academic Press, [2020]
Edition:: Fourth edition.
Physical Description:: xxv, 490 pages : illustrations ; 25 cm.
Additional Creators:: Kwon, Michelle

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Series:

Carolina Academic Press Understanding Series

Contents:

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.

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ISBN:

9781531018030 (paperback)
1531018033 (paperback)

Other Edition:

Revision of: Lederman, Leandra. Third edition. Durham, North Carolina : Carolina Academic Press, [2016]

Bibliography Note:

Includes bibliographical references and index.

View MARC record | catkey: 33205580