num_pages: 416
description: This work is intended to introduce students to the basic structure of corporate taxation. This edition retains the essential structure of its predecessors. Chapter 1 introduces several fundamental issues in the taxation of corporations and stockholders, and Chapter 2 focuses on the corporation as a taxable entity. Chapter 3 through 7 track the corporate life cycle from incorporation through complete liquidation, including non-liquidating distributions, redemptions and stock dividends. Chapter 8 through 11 address more advanced problems in corporate taxation, including taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes. Chapter 12 provides an overview of the taxation of S corporations. Finally, Chapter 13 discusses various reform proposals, with special attention to corporate-shareholder integration.
language: English
title: Federal Income Taxation of Corporations and Stockholders in a Nutshell
titlecomplete: Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)
genres: Nonfiction
ratings_count: 11
publisher: West Academic