Federal corporate taxation / by Howard E. Abrams, Professor of Law, Emory University, Richard L. Doernberg, Professor Emeritus, Emory University, Don A. Leatherman, Professor of Law, University of Tennessee.
2013
INTERNET
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Title
Federal corporate taxation / by Howard E. Abrams, Professor of Law, Emory University, Richard L. Doernberg, Professor Emeritus, Emory University, Don A. Leatherman, Professor of Law, University of Tennessee.
Published
[New York, N.Y.] : Foundation Press ; St. Paul, MN : West Academic, [2013]
Copyright
©2013
Call Number
INTERNET
Edition
Seventh edition.
ISBN
9781609300524 (electronic bk.)
1609300521 (electronic bk.)
9781628102420
162810242X
1609300521 (electronic bk.)
9781628102420
162810242X
Description
1 online resource (464 pages)
System Control No.
on1003645181
(WestAcademic_OCoLC)1003645181
(WestAcademic_OCoLC)1003645181
Summary
The seventh edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law. It features an expanded discussion of S corporations and consolidated groups; use of disregarded entities; liberalization of shareholder debt rules; and basis recovery in redemptions and reorganizations. With examples and explanations of how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.
Note
Includes index.
Bibliography, etc. Note
Includes bibliographical references and index.
Access Note
Restrictions unspecified
Reproduction
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2011.
System Details Note
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. (http://purl.oclc.org/DLF/benchrepro0212)
Digital File Characteristics
text file
Source of Description
Print version record.
Available in Other Form
Record Appears in
Table of Contents
The corporate double tax
Forming a corporation
The corporation as a taxable entity
Cash and property distributions
Redemptions
Stock dividends
Tainted stock
Liquidations
Taxable acquisitions
Reorganizations
Combining tax attributes
Penalty provisions
S corporations: an overview
S corporations: selected topics
S corporations: transition issues.
Forming a corporation
The corporation as a taxable entity
Cash and property distributions
Redemptions
Stock dividends
Tainted stock
Liquidations
Taxable acquisitions
Reorganizations
Combining tax attributes
Penalty provisions
S corporations: an overview
S corporations: selected topics
S corporations: transition issues.