01810cam a22003254a 4500 14279948 o 20230929122332.0 060228s2006 njua b 001 0 eng 2006007161 0820563404 (pbk.) PUL PUL PUL pcc n-us--- KF 6464 .L426 2006 343.7305/267 22 Lederman, Leandra. Understanding corporate taxation / Leandra Lederman. 2nd ed. Newark, NJ : LexisNexis Matthew Bender, c2006. 1 v. (various pagings) : ill. ; 25 cm. Includes bibliographical references and index. Introduction to corporate taxation -- Tax consequences of transferring property to a new or existing controlled corporation -- Capital structure of a corporation -- Non-liquidating distributions of property to shareholders (dividends) -- Redemptions of stock -- Stock dividends -- Corporate liquidations and taxable acquisitions -- The pass-through regime of subchapter S -- Reorganizations : overview -- Acquisitive reorganizations -- Corporate divisions -- Reorganizations involving only one corporation -- Carryover of tax attributes -- Anti-abuse measures and special provisions -- Integration of corporate and shareholder taxes -- Corporate tax shelters. Corporations Taxation Law and legislation United States. Income tax Law and legislation United States. Table of contents only http://www.loc.gov/catdir/toc/ecip069/2006007161.html 7 cbc orignew 1 ecip 20 y-gencatlg lcc BK 34202 34202