Principles of corporate 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.
2010
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Details
Title
Principles of corporate 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.
Variant Title
Title on Westlaw introductory web page: Kahn, Kahn, and Perris' principles of corporate taxation
Imprint
St. Paul, MN : West, a Thomson Reuters business, [2010]
Copyright
©2010
Description
1 online resource (1 online (xviii, 400 pages)) : illustrations.
Series
Concise hornbook series.
Formatted Contents Note
Introduction
Distributions to shareholders : 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 : 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
"This book begins by examining the tax treatment of a withdrawal of property from an existing corporation, rather than tracing the chronological life of a newly incorporated entity. The intent is to emphasize such topics as dividends, earnings and profits, and stock redemptions, which are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of various Internal Revenue Code provisions and provide numerous examples illustrating how the provisions are applied and they must be read in concert with each other. "--Publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Online resource (West Academic, viewed October 6, 2017).
Online resource (Westlaw, viewed August 26, 2013).
Online resource (Westlaw, viewed August 26, 2013).
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
9781628104042 (electronic book)
162810404X (electronic book)
9780314184962 (paperback)
0314184961 (paperback)
162810404X (electronic book)
9780314184962 (paperback)
0314184961 (paperback)
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