01683cam a22003134a 450000100090000000300020000900500170001100800410002801000170006902000220008604000180010804200080012604300120013405000240014608200210017010000230019124500580021425000120027226000530028430000450033750400510038250506640043365000640109765000520116185600820121390600450129594200120134099900170135214279948o20230929122332.0060228s2006    njua     b    001 0 eng    a  2006007161  a0820563404 (pbk.)  aPULcPULdPUL  apcc  an-us---00aKF 6464b.L426 200600a343.7305/2672221 aLederman, Leandra.10aUnderstanding corporate taxation /cLeandra Lederman.  a2nd ed.  aNewark, NJ :bLexisNexis Matthew Bender,cc2006.  a1 v. (various pagings) :bill. ;c25 cm.  aIncludes bibliographical references and index.0 aIntroduction 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. 0aCorporationsxTaxationxLaw and legislationzUnited States. 0aIncome taxxLaw and legislationzUnited States.413Table of contents onlyuhttp://www.loc.gov/catdir/toc/ecip069/2006007161.html  a7bcbccorignewd1eecipf20gy-gencatlg  2lcccBK  c34202d34202