Fundamentals of Corporate Taxation: Cases and Materials, Volume 1 |
Contents
PREFACE | xxvii |
TABLE OF TREASURY REGULATIONS | xlvii |
TABLE OF REVENUE RULINGS | liii |
Copyright | |
104 other sections not shown
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Common terms and phrases
80 percent accumulated earnings acquiring corporation acquisition adjusted basis agreement allocation amount apply assets attribution rules Bittker boot business purpose capital gain cash Chapter CLIC Commissioner common stock Cong Congress corporate level corporation's debt deduction determining distributing corporation dividends received earnings and profits election entity equity exchange fair market value Finance gain or loss holders infra Internal Revenue Code Internal Revenue Service investment issue leveraged buyout liabilities limited merger nonrecognition ordinary income outstanding ownership paid partnership payment personal holding company petitioner preferred stock prior provides purchase qualify recognize gain redeemed redemption regulations reorganization requirement result S.Ct Section 351 sell Service shareholder's shareholders shares statutory stock or securities stockholders Subchapter subsidiary substantially supra target corporation tax avoidance tax consequences Tax Court tax purposes tax-free taxable income Taxation taxpayer tion trade or business transaction transfer transferor treated treatment voting stock