Title: Federal corporate taxation /
Authors: Abrams, Howard E.,; Doernberg, Richard L.; Leatherman, Don A.,
Date: 2013
Publisher: Foundation Press,
Physical description: viii, 452 pages ; 24 cm.
Language: English
LC classification: K
Contents: The corporate double tax -- Forming a corporation -- The corporation as a taxable entity -- Cash and property distributions -- Redemptions -- Stock dividends -- Tainted stock -- Liquidations -- Taxable acquisitions -- Reorganizations -- Combining tax attributes -- Penalty provisions -- S corporations: an overview -- S corporations: selected topics -- S corporations: transition issues.
Notes: Includes index.
Subject headings (LCSH): Corporations--Taxation--Law and legislation--United States.