A short & happy guide to corporate taxation / David Elkins.
2021
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Items
Details
Author
Title
A short & happy guide to corporate taxation / David Elkins.
Imprint
St. Paul, MN : West Academic Publishing, [2021]
Distributed
[St. Paul, Minnesota] : West Academic Publishing, [2021]
Description
1 online resource (xi, 204 pages) : illustrations.
Series
Short & happy law series.
Study aids (West Academic Publishing)
Study aids (West Academic Publishing)
Formatted Contents Note
Preface
Models of Corporate Taxation, a Brief History Lesson, and the Current State of Affairs
Indirect Taxation and Incidence
Dividends as Income
Dividends Received Deduction
Sale of Shares
Individual Shareholders
Dividends and Distributions From Capital
Distribution of Property
Disguised Distributions
Stock Distributions
Redemptions
Complete Liquidations
Section 351
Corporate Divisions
Reorganizations
Carryover of Tax Attributes
Restrictions on Use of Tax Attributes
Final Words.
Models of Corporate Taxation, a Brief History Lesson, and the Current State of Affairs
Indirect Taxation and Incidence
Dividends as Income
Dividends Received Deduction
Sale of Shares
Individual Shareholders
Dividends and Distributions From Capital
Distribution of Property
Disguised Distributions
Stock Distributions
Redemptions
Complete Liquidations
Section 351
Corporate Divisions
Reorganizations
Carryover of Tax Attributes
Restrictions on Use of Tax Attributes
Final Words.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on e-publication title page, viewed February 1, 2021.
Location
www Access provided by Berkeley Law Library
Available in Other Form
Original
Access Note
Full text available with subscription to Study Aids package.
Linked Resources
Alternate Title
West Academic Publishers
Language
English
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