Business Tax Stories
Steven A. Bank, Kirk J. Stark
Foundation Press, 2005 - Law - 321 pages
Business Tax Stories does not deal solely with judicial opinions. In the field of business taxation, many of the most significant developments are not cases, and certainly not Supreme Court cases, but rather legislative and administrative changes and transactional innovations. Business Tax Stories includes chapters on several landmark cases; however, it also surveys many of the critical developments in the history of U.S. corporate and partnership taxation. Taken as a whole, Business Tax Stories is organized to serve as a history of business taxation over the last century.
What people are saying - Write a review
We haven't found any reviews in the usual places.
An Evolutionary Perspective on the History of U
The Story of the Corporate Reorganization Provisions
The Story of Gregory How are Tax Avoidance Cases
8 other sections not shown
Other editions - View all
44 Cong amount realized argued argument asset Augustus Hand basis Bronfman capital gains cash flow Commissioner Committee companies Congress Conoco stock corporate income tax corporate reorganization corporate solution corporate tax debt decision deductions depreciation distribution dividend double taxation economic enacted entity evasion exchange fair market value Federal Income Finance gain or loss Gregory Hamill Helvering Hendler Islands stock issue legislation limited liability Limited Liability Companies loan Mark Johnson McDonald's Mellon merger Minnesota Tea nonrecourse debt partner payment percent Phellis Pont stock proposal purchase regulations reorganization provisions reorganization rule repeal result Revenue Act Roosevelt Samuel Bronfman Seagram Second Circuit Senate shareholders shares statute step transaction doctrine stockholders supra note supra note 11 Supreme Court tax avoidance Tax Court tax law tax policy tax preference Tax Section taxable taxpayers tender offer tion transfer transferor Treasury Tufts Turner Catledge undistributed profits tax