This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on non-liquidating distributions, redemptions, and stock dividends.It also addresses advanced problems in corporate taxation, such as taxable acquisitions,tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
Product Identifiers
Publisher
West Academic Publishing
ISBN-13
9780314288226
eBay Product ID (ePID)
213027711
Product Key Features
Subject Area
Tax Law
Author
Karen Burke
Publication Name
Federal Income Taxation of Corporations and Stockholders in a Nutshell