Federal income taxation of corporations and stockholders in a nutshell / by Karen C. Burke, Professor and Richard B. Stephens, Eminent Scholar in Taxation, University of Florida, Levin College of Law.
2014
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Title
Federal income taxation of corporations and stockholders in a nutshell / by Karen C. Burke, Professor and Richard B. Stephens, Eminent Scholar in Taxation, University of Florida, Levin College of Law.
Edition
Seventh edition.
Imprint
St. Paul, MN : West Academic Publishing, [2014]
Description
1 online resource (lviii, 480 pages).
Series
Nutshell series.
Formatted Contents Note
Corporation as taxable entity
Incorporations
Nonliquidating distributions
Redemptions
Stock dividends
Complete liquidations
Taxable acquisitions
Reorganizations
Corporate divisions
Carryover of corporate attributes
Subchapter S
Incorporations
Nonliquidating distributions
Redemptions
Stock dividends
Complete liquidations
Taxable acquisitions
Reorganizations
Corporate divisions
Carryover of corporate attributes
Subchapter S
Summary
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
Note
Includes index.
Source of Description
Print version record.
Location
www
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9780314288226 (electronic book)
0314288228 (electronic book)
0314288228
9781634593670
1634593677
0314288228 (electronic book)
0314288228
9781634593670
1634593677
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