TY  - BOOK
AU  - Lederman,Leandra
TI  - Understanding corporate taxation
SN  - 0820563404 (pbk.)
AV  - KF 6464 .L426 2006
U1  - 343.7305/267 22
PY  - 2006///
CY  - Newark, NJ
PB  - LexisNexis Matthew Bender
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Income tax
N1  - 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
UR  - http://www.loc.gov/catdir/toc/ecip069/2006007161.html
ER  -