The Taxation of Corporations, Partnerships, and Their Owners
Shakow's casebook provides detailed information on taxation of corporations, partnerships and owners. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series; , it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.
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Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Cases
50 other sections not shown
acquiring corporation acquisition adjusted basis agreement amount apply assets business purpose capital account capital gain cash Commissioner common stock Congress Conoco continuity of interest contributed property contribution corporate tax corporation's deduction depreciation determine distribution dividend earnings and profits equity example exchange fact fair market value gain or loss held Helvering holder issue Jemison liabilities liquidation lnternal Revenue Code loan merger minimum gain nonrecourse debt notes ordinary income ownership paid partner partnership interest payment percent petitioner Plantation Patterns preferred stock purchase pursuant received recognized redeemed redemption Regs regulations reorganization requirement result Revenue Ruling rules of section section 351 sell Services shareholder's shareholders shares special allocation statute step transaction stockholders Subchapter subsidiary substantially target tax consequences Tax Court tax law tax purposes tax-free taxable income taxation taxpayer tion transfer transferor Treas treated treatment voting stock wrought iron furniture