000			01810cam a22003254a 4500
001			14279948
003			o
005			20230929122332.0
008			060228s2006 njua b 001 0 eng
010			_a 2006007161
020			_a0820563404 (pbk.)
040			_aPUL _cPUL _dPUL
042			_apcc
043			_an-us---
050	0	0	_aKF 6464 _b.L426 2006
082	0	0	_a343.7305/267 _222
100	1		_aLederman, Leandra.
245	1	0	_aUnderstanding corporate taxation / _cLeandra Lederman.
250			_a2nd ed.
260			_aNewark, NJ : _bLexisNexis Matthew Bender, _cc2006.
300			_a1 v. (various pagings) : _bill. ; _c25 cm.
504			_aIncludes bibliographical references and index.
505	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.
650		0	_aCorporations _xTaxation _xLaw and legislation _zUnited States.
650		0	_aIncome tax _xLaw and legislation _zUnited States.
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/ecip069/2006007161.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c34202 _d34202