Federal Income Taxation of Corporations & Stockholders in a Nutshell

作者:Karen C. Burke

页数:548

出版时间:2007-10

价格:275.00元

isbn号码:9780314183965

This edition has been completely revised to reflect developments in the Code, Regulations, and case law through August 2007. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. Includes discussion on nonliquidating distributions, redemptions, and stock dividends. Also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.