Corporate taxation / Stephen Schwarz, Professor of Law Emeritus, University of California, Hastings College of the Law; Daniel J. Lathrope, Distinguished E. L. Wiegand, Professor of Law, University of San Francisco School of Law.
2016
INTERNET
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Author
Title
Corporate taxation / Stephen Schwarz, Professor of Law Emeritus, University of California, Hastings College of the Law; Daniel J. Lathrope, Distinguished E. L. Wiegand, Professor of Law, University of San Francisco School of Law.
Published
St. Paul, MN : West Academic Publishing, [2016]
Call Number
INTERNET
Edition
Eighth edition.
ISBN
9781634602877 (electronic bk.)
1634602870 (electronic bk.)
1634602870
1634602870 (electronic bk.)
1634602870
Description
1 online resource (xxix, 374 pages)
System Control No.
ocn967713074
(WestAcademic_OCoLC)967713074
(WestAcademic_OCoLC)967713074
Summary
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.
Note
Includes index.
Source of Description
Print version record.
Series
Other Editions
Revision of: Schwarz, Stephen. Corporate and partnership taxation Seventh edition St. Paul, MN : West, 2012
Available in Other Form
Print version: Schwarz, Stephen. Corporate taxation. Eighth edition. St. Paul, MN : West Academic Publishing, [2016] 9781634602877 (OCoLC)951528840
Record Appears in
Added Author
Table of Contents
Classification
The C corporation as a taxable entity
Formation of a corporation
Capital structure
Nonliquidating distributions
Stock redemptions and partial liquidations
Stock distributions and section 306 stock
Complete liquidations and taxable corporate acquisitions
Anti-avoidance rules
Tax-free reorganizations
Corporate divisions
Carryovers of corporate tax attributes
Affiliated corporations
S corporations
The C corporation as a taxable entity
Formation of a corporation
Capital structure
Nonliquidating distributions
Stock redemptions and partial liquidations
Stock distributions and section 306 stock
Complete liquidations and taxable corporate acquisitions
Anti-avoidance rules
Tax-free reorganizations
Corporate divisions
Carryovers of corporate tax attributes
Affiliated corporations
S corporations