Federal income taxation of corporations and partnerships
By: Richard L. Doernberg, Howard E. Abrams, Don A. Leatherman.
Contributors: Abrams, Howard E., 1955-; Leatherman, Don A., 1953-
Edition: 4th ed.
Publisher: Aspen Publishers
Published: 2008
Place of publication: Boston
Language: eng
Number of pages: 831
ISBN-13: 9780735539938
Subjects: Corporations -- Taxation -- Law and legislation -- United States -- Cases; Partnership -- Taxation -- United States -- Cases
Genres: Cases.
Notes: Rev. ed. of: Federal income taxation of corporations  / Richard L. Doemberg [et al.]. 3rd ed. c1994.
Table of contents: title: Introduction to the corporate income tax; title: Corporate formation; title: Corporate operation; title: Distributions of cash and property; title: Redemptions and partial liquidations; title: Distributions of stock; title: Liquidations; title: Integration of the corporate and individual income taxes; title: Taxable acquisitions; title: Acquisitive reorganizations; title: Divisive reorganizations; title: One-party reorganizations; title: Combining tax attributes: net operating losses and affiliated corporations; title: Penalty provisions; title: The corporation as a separate taxable entity; title: S corporations: overview; title: S corporations: selected topics; title: Transition issues; title: The structure of partnership taxation; title: Determining distributive shares; title: A partner's outside basis; title: Nonliquidating distributions; title: A partner's transactions with the partnership; title: Acquisitions of partnership interests; title: Dispositions of partnership interests; title: Loss limitations; title: Inside basis adjustments; title: Partnership-level issues.