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Federal corporate taxation

Abrams, Howard E., 1955- author

Publication Details Click to collapse Cite/Export

  • Creator Howard E. Abrams (William K. Jacobs Jr., Visiting Professor, Harvard Law School), Don A. Leatherman (W. Allen Separk Distinguished Professor of Law, University of Tennessee College of Law)
  • Format Books
  • Contributors
  • Publication
    • Eighth edition
    • St. Paul, MN : Foundation Press, [2020]
    • ©2020
  • Series
  • Physical Details
    • ix, 458 pages ; 24 cm
  • ISBNs 9781642421071, 1642421073
  • OCLC on1128823766

Notes

  • Includes bibliographical references and index.

Contents

  • The corporate double tax -- Forming a corporation -- The corporation as a taxable entity -- Cash and property distributions -- Redemptions -- Stock dividends -- Tainted stock -- Liquidations -- Taxable acquisitions -- Reorganizations -- Combining tax attributes -- Penalty provisions -- S corporations : an overview -- S corporations : selected topics -- S corporations : transition issues
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