New York, N.Y. : Foundation Press ; [St. Paul, Minn.] : Thomson/West, 2005.
iii, 321 pages ; 26 cm
Formatted Contents Note
Evolutionary perspective on the history of U.S. business taxation / Steven A. Bank, Kirk J. Stark Story of the separate corporate income tax: a vehicle for regulating corporate managers / Reuven S. Avi-Yonah Story of the corporate reorganization provisions: from "purely paper" to corporate welfare / Ajay K. Mehrotra Story of Gregory: how are tax avoidance cases decided? / Assaf Likhovski Story of General Utilities and its repeal: much ado about nothing? / Herwig J. Schlunk Story of double taxation: a clash over the control of corporate earnings / Steven A. Bank Story of Hendler: from pyrrhic victory to modern section 357 / Karen C. Burke Story of Subchapter K: Mark H. Johnson's quest / Mark P. Gergen Story of Tufts: the "logic" of taxing nonrecourse transactions / Laura E. Cunningham, Noël B. Cunningham Story of Seagram: the step transaction doctrine on the rocks / Lawrence Zelenak Story of LLCs: combining the best features of a flawed business tax structure / Susan Pace Hamill.
Bibliography, etc. Note
Includes bibliographical references.