Corporate Income Taxation

Front Cover
West Publishing Company, 1994 - Corporations - 1053 pages
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Non-Liquidating Distributions to Shareholders; Liquidation of a Corporation and Taxable Sales or Corporate Businesses; Collapsible Corporations; Retention of Corporate Earnings; Small Businesses; Organization of a Corporation; Corporate Divisions; Reorganizations; Acquisition or Retention of Tax Attributes; Multiple Corporations.

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Contents

B Theoretical Overview
18
Exclusions Deductions and Credits
31
Analytic Categories
55
Copyright

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About the author (1994)

Lehman, former Dean of the University of Michigan Law School, is President of Cornell University.

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