Corporate taxation
By: Charlotte Crane, Linda McKissack Beale
Contributors: Beale, Linda McKissack
Series: Lexisnexis graduate tax series
Publisher: LexisNexis
Published: 2012
Place of publication: New Providence, NJ
Language: eng
Number of pages: 466
ISBN-13: 9781422419991
Subjects: Corporations; Taxation; Law and legislation
Notes: Includes index.
Table of contents: title: The corporate tax base; title: Distributions from corporations; title: Shareholder transfers of property to corporations under section 351; title: The effect of liability assumptions in section 351 transactions; title: Section 336 liquidations; title: Distributions to corporate shareholders; title: Redemptions under section 302; title: Section 304 redemptions through sales to related corporations; title: Stock distributions and similar transactions; title: Introduction to subchapter s; title: Choice of entity and capital structure revisited; title: General rules for taxable acquisitions; title: Section 338 and stock acquisitions treated as asset acquisitions; title: Tax attributes after corporate acquisitions and restructurings; title: Overview of nontaxable reorganizations; title: Boot in reorganizations; title: Transfers of stock: "b reorgs"; title: Transfers of assets by target and receipt of acquirer stock by target shareholders: "C reorgs"; title: Triangular mergers; title: Other acquisitive and nondivisive transactions; title: Disregarded entities: transitions and complications; title: Section 368(a)(1)(f) "mere changes in form"; title: Overview of section 355; title: Tax consequences; title: Post-general utilities anti-abuse rules; title: Section 1032 and some simple transactions involving a corporation's own stock and stock variants; title: Transactions involving debt of related parties; title: A brief introduction to consolidated returns.