Rev. ed. of: Corporate income taxation / by Douglas A. Kahn and Jeffrey S. Lehman. 5th ed. c2001.
Includes bibliographical references and index.
Distributions to shareholders: section 301 distributions -- Distributions in redemption of stock -- Complete liquidation of a corporation and taxable sales of a corporation's business -- Distribution of stock and stock rights and section 306 stock -- S corporations -- Organization of a corporation -- Corporate divisions -- Reorganizations -- Acquisition or retention of tax attributes -- Consolidated returns