Understanding Corporate Taxation |
Contents
Introduction to Corporate Taxation and Its Double Tax System | 1 |
Tax Consequences of Organizing a Corporation or Transferring Property to a Controlled Corporation | 19 |
a Absence of Boot | 47 |
Copyright | |
45 other sections not shown
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Common terms and phrases
301 distribution 50 percent accumulated earnings acquiring corporation acquisition addition adjusted basis allocated apply built-in gain business purpose capital gain cash CBIT class of stock Code section Commissioner common stock complete liquidation Conoco constitute continuity of proprietary controlled corporation Corp corporate-level corporation's court found debt determined Diagram discussed in Chapter distributing corporation DuPont earnings and profits election equity Example exchange fair market value gain or loss gain recognized gross income Helvering liability loan Note ordinary income outstanding parent corporation partnership payment preferred stock provides purchase rata recapitalization redeemed redemption reduced requirements Revenue Ruling Seagram section 306 stock section 351 sell shareholder's shares stock basis stock dividend stock or securities stockholders Subchapter subsidiary target corporation target shareholders tax avoidance tax consequences Tax Court tax-free taxable income taxation taxpayer Teragram tion transfer transferor Treas Treasury Regulation treated triangular merger voting stock worth