What people are saying - Write a review
We haven't found any reviews in the usual places.
Revenue Effects of the Corporate Income Tax
Who Bears the Corporate Income Tax?
Warren The Relation and Integration
47 other sections not shown
Other editions - View all
50 percent 5th Cir accumulated earnings acquiring corporation acquisition adjusted basis agreement allocated amount apply assets capital gain cash Code Commissioner common stock Congress contribution Corp corporate income corporate tax corporation's debt deduction depreciation determined distributing corporation earnings and profits effect election employees equity exchange fair market value Foglesong gain or loss held holders holding income tax individual infra investment issue liability limited partners limited partnership liquidation loan ment nonrecognition nonrecourse debt notes operating option ordinary income ownership paid partnership interest passive income payment petitioner preferred stock prior provides purchase qualify received redeemed redemption Regs regulations reorganization requirement result section 351 securities sells shareholder's shareholders shares statutory stock dividend stockholders subchapter subsidiary substantial Suppose supra tax avoidance tax consequences Tax Court tax rate Tax Reform Act taxable income taxation taxpayer tion transaction transfer transferor Treas treated treatment X Corp