Essentials of United States taxation / by Howard E. Abrams and Richard L. Doernberg.
1999
KF6450 .A92 1999 (Map It)
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Details
Author
Title
Essentials of United States taxation / by Howard E. Abrams and Richard L. Doernberg.
Published
The Hague ; Boston : Kluwer Law International, [1999]
Copyright
©1999
Call Number
KF6450 .A92 1999
ISBN
9041109641
Description
1 volume (various pagings) ; 24 cm
System Control No.
(OCoLC)41256341
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Added Author
Table of Contents
Pt. 1
General Principles
1Overview of Taxation in the United States
2Federal Income Taxation: Structural Issues
3Federal Income Tax: Conceptual Issues
4Legislative, Administrative and Judicial Aspects
Pt. 2
Corporate Taxation
5The Corporate Double Tax
6Forming a Corporation
7The Corporation as a Taxable Entity
8Cash and Property Distributions
9Redemptions
10Stock Dividends
11Tainted Stock
12Liquidations
13Taxable Acquisitions
14Reorganizations
15Combining Tax Attributes
16Penalty Provisions
17S Corporations
Pt. 3
Partnership Taxation
18The Structure of Partnership Taxation
19Determining Distributive Shares
20A Partner's Outside Basis
21Nonliquidating Distributions
22A Partner's Transactions with the Partnership
23Acquisitions of Partnership Interests
24Dispositions of Partnership Interests
25Loss Limitations
26Optional Basis Adjustments
27Partnership-Level Issues
Pt. 4
International Taxation
28Introduction
29Basic U.S. Jurisdictional Tax Principles
30Taxing Rules
31Source Rules
32The Role of Income Tax Treaties
33Filing, Withholding, and Reporting Requirements
34Introduction to U.S. Business Activity in Foreign Countries
35The Foreign Tax Credit
36Intercompany Pricing
37Controlled Foreign Corporations and Related Provisions
38Foreign Currency
39International Tax-Free Transactions
40Tax Arbitrage and Economic Substance
41Foreign Sales Corporations
42International Boycott and Foreign Bribery Provisions
43Estate and Gift Taxation for Resident and Nonresident Aliens
Indexes