Principles of corporate taxation / Douglas A. Kahn (Paul G. Kauper Emeritus Profesor of Law, University of Michigan Law School), Jeffrey H. Kahn (Harry W. Walborsky Professor of Law, Florida State University College of Law)
2019
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Title
Principles of corporate taxation / Douglas A. Kahn (Paul G. Kauper Emeritus Profesor of Law, University of Michigan Law School), Jeffrey H. Kahn (Harry W. Walborsky Professor of Law, Florida State University College of Law)
Added Author
Edition
Second edition.
Imprint
St. Paul, MN : West Academic Publishing, [2019].
Copyright
©2019.
Description
1 online resource.
Series
Concise hornbook series.
Formatted Contents Note
Introduction
Distributions to shareholders : [section] 301 distributions
Distributions in redemption of stock
Complete liquidation of a corporation
Taxable purchase and sale of a corporate business
Distribution of stock and section 306 stock
Organization of a corporation
Corporate divisions
Reorganizations
Acquisition or retention of tax attributes
S corporations.
Distributions to shareholders : [section] 301 distributions
Distributions in redemption of stock
Complete liquidation of a corporation
Taxable purchase and sale of a corporate business
Distribution of stock and section 306 stock
Organization of a corporation
Corporate divisions
Reorganizations
Acquisition or retention of tax attributes
S corporations.
Summary
"The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other."--publisher website.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Online resource (West Academic, viewed September 5, 2019).
Location
www
Available in Other Form
Print version: Kahn, Douglas A., 1934- Principles of corporate taxation. St. Paul, MN : West, ©2010
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9781634603362 (paperback)
1634603362 (paperback)
9781684675234 (electronic book)
1684675235 (electronic book)
1634603362 (paperback)
9781684675234 (electronic book)
1684675235 (electronic book)
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