A Complete Introduction to Corporate Taxation
Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns.
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The Tools Needed
Glossary of Terms Used
Overview of Subchapter C
21 other sections not shown
80 percent accumulated E&P acquiring corporation acquisition active trade adjusted basis affiliated amount assets cash Chapter class of stock Code section common stock computation consolidated return controlled corporation Corporation X corporation's stock current E&P debt deduction determining disregarded entity distributing corporation dividend election Example F reorganization fair market value gain or loss holder holding period income tax Individual A transfers interest issue liquidation loss corporation nonrecognition ownership parent poration private letter rulings property received qualify for section qualify under section recognize gain redeemed redemption Regulations section revenue procedure revenue rulings rules apply sale or exchange section 306 stock section 351 section 355 transaction selling shareholder receives shareholder's spin-off step transaction doctrine stock or securities subsidiary target corporation tax attributes tax consequences tax-free taxpayers tion trade or business trans transferor corporation Treas treated treatment triangular merger voting stock