Title: Federal income taxation of corporations and partnerships /
Authors: Doernberg, Richard L.; Abrams, Howard E., 1955-; Leatherman, Don A., 1953-
Publisher: Aspen Publishers,
Year: 2009
Subjects: Corporations Taxation Law and legislation United States Cases; Partnership Taxation United States Cases.
Contents: Introduction to the corporate income tax -- Corporate formation -- Corporate operation -- Distributions of cash and property -- Redemptions and partial liquidations -- Distributions of stock -- Liquidations -- Integration of the corporate and individual income taxes -- Taxable acquisitions -- Acquisitive reorganizations -- Divisive reorganizations -- One-party reorganizations -- Combining tax attributes : net operating losses and affiliated corporations -- Penalty provisions -- The corporation as a separate taxable entity -- S corporations : overview -- S corporations : selected topics -- Transition issues -- The structure of partnership taxation -- Determining distributive shares -- A partner's outside basis -- Nonliquidating distributions -- A partner's transactions with the partnership -- Acquisitions of partnership interests -- Dispositions of partnership interests -- Loss limitations -- Inside basis adjustments -- Partnership-level issues.