Corporate income taxation / by Douglas A. Kahn (Paul G. Kauper Professor of Law, University of Michigan Law School); Jeffrey H. Kahn (Professor of Law, Washington and Lee University School of Law); Terrence G. Perris (Partner and Taxation Practice Leader, Squire, Sanders & Dempsey L.L.P.); Jeffrey S. Lehman (Professor of Law and Former President, Cornell University, Dean, Peking University School of Transnational Law).
2009
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Details
Title
Corporate income taxation / by Douglas A. Kahn (Paul G. Kauper Professor of Law, University of Michigan Law School); Jeffrey H. Kahn (Professor of Law, Washington and Lee University School of Law); Terrence G. Perris (Partner and Taxation Practice Leader, Squire, Sanders & Dempsey L.L.P.); Jeffrey S. Lehman (Professor of Law and Former President, Cornell University, Dean, Peking University School of Transnational Law).
Edition
Sixth edition.
Imprint
St. Paul, MN : West, a Thomson Reuters business, [2009].
Copyright
©2009
Description
1 online resource (xix, 774 pages) : illustrations.
Series
Hornbook series.
Formatted Contents Note
Introduction
Distributions to shareholders : sec. 301 distributions
Complete liquidation of a corporation and taxable sales of a corporation's business
Distribution of stock and stock rights and section 306 stock
S Corporations
Organization of a corporation
Corporate divisions
Reorganizations
Acquisition or retention of tax attributes
Consolidated returns.
Distributions to shareholders : sec. 301 distributions
Complete liquidation of a corporation and taxable sales of a corporation's business
Distribution of stock and stock rights and section 306 stock
S Corporations
Organization of a corporation
Corporate divisions
Reorganizations
Acquisition or retention of tax attributes
Consolidated returns.
Summary
"This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate."--Publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Online resource (West Academic, viewed October 5, 2017).
Location
www
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9781628104059 (electronic book)
1628104058 (electronic book)
9780314204745 (hardback)
0314204741 (hardback)
1628104058 (electronic book)
9780314204745 (hardback)
0314204741 (hardback)
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