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.
Published
St. Paul, MN : West Academic Publishing, [2014]
Call Number
INTERNET
Edition
Seventh edition.
ISBN
9781634593670 (electronic bk.)
9780314288226 (electronic bk.)
0314288228 (electronic bk.)
0314288228
1634593677
9780314288226 (electronic bk.)
0314288228 (electronic bk.)
0314288228
1634593677
Description
1 online resource (lviii, 480 pages)
System Control No.
ocn951907645
(WestAcademic_OCoLC)951907645
(WestAcademic_OCoLC)951907645
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.
Series
Available in Other Form
Record Appears in
Table of Contents
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