Screen LibraryUnderstanding corporate taxation /
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| Main Authors: | |
|---|---|
| Published: |
LexisNexis,
|
| Publisher Address: | Newark, NJ : |
| Publication Dates: | [2006] |
| Literature type: | Book |
| Language: | English |
| Edition: | Second edition. |
| Series: |
Understanding series
|
| Subjects: | |
| Carrier Form: | xxvi, 433, 3, 11, 10 pages : illustrations ; 25 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9780820563404 0820563404 |
| Index Number: | KF6464 |
| CLC: | D971.222 |
| Call Number: | D971.222/L473/2nd ed. |
| 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 |