Corporate Income Taxation
Corporate tax laws have changed radically-most importantly due to the Tax Reform Act of 1986. This treatise is aimed at generalists who need a comprehensive overview of corporate tax doctrine and tax laws, specialists who need a way to synthesize the relevant authorities on a particular question, and students who want a discursive text to read along with their casebook. Discusses the crucial issues of corporate taxation. This book provides a comprehensive understanding of the field, enhance law student performance on exams, and also provides a useful guide for attorneys practicing in this area.
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Am Jur 2d Bankruptcy 107111 Banks and Financial Institutions
B Theoretical Overview
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301 distribution 5th Cir accumulated earnings acquiring corporation acquisition date adjusted adopted affiliated allocated apply attribution rules Bardahl Blackacre Bond boot Bull capital gains carryover cash class of stock Commissioner common stock Congress consistency rules constitute controlled corporation corporate tax corporation's stock debt deemed sale depreciation determining distributing corporation doctrine earnings and profits example exchange fair market value gain or loss held income tax infra interest investment issue liquidating distribution merger nonqualified preferred stock nonrecognition treatment noted operating loss ordinary income outstanding stock ownership paid parent corporation partnership passive income payment percent PHC income principal amount prior provision pursuant received recognize gain redeemed redemption reorganization requirement shareholder shareholder's basis shares of stock Subchapter subsidiary substantial supra T's assets target corporation target's assets tax attributes tax avoidance Tax Court taxable income taxpayer trade or business transaction transferor transferred Treas treated triangular trust voting stock