Mastering corporate tax
By: Reginald Mombrun, Gail Levin Richmond, Felicia Branch.
Contributors: Richmond, Gail Levin.; Branch, Felicia.
Publisher: Carolina Academic Press
Published: 2009
Place of publication: Durham, N.C
Language: eng
Number of pages: 340
ISBN-13: 9781594603686
Subjects: Corporations -- Taxation -- Law and legislation -- United States; Income tax -- Law and legislation -- United States; Dividends -- United States; Corporate reorganizations -- United States; Corporations -- Law and legislation -- United States
Notes: Includes index.
Table of contents: title: Sources of tax law; title: Corporate tax policy and doctrines; title: An overview of c corporation taxation; title: Incorporation of a business-section; title: Capital structure of the corporation; title: Dividend distributions; title: Redemption distributions; title: Acquisitive reorganizations; title: Nonacquisitive, nondivisive reorganizations (recapitalizations, F reorganizations); title: Divisive reorganizations; title: Termination of the corporation (corporate liquidation); title: Carryover of corporate tax attributes; title: Certain taxable acquisitions (sections 338 and 1060); title: Controlled corporations and affiliated corporations; title: Consolidated returns; title: Taxation of S corporations and their shareholders.