Category Books

Complete Introduction to Corporate Taxation » (1st Edition)

Authors: Reginald Mombrun, Gail Levin Richmond, Gail Levin Richmond
ISBN-13: 9781594600753, ISBN-10: 1594600759
Format: Hardcover
Publisher: Carolina Academic Press
Date Published: April 2006
Edition: 1st Edition

Pt. 1	Introduction
Ch. 1	The tools needed	5
Ch. 2	Glossary of terms used	13
Ch. 3	Tax policy and tax doctrines	15
Pt. 2	Taxation of C corporations
Ch. 4	Overview of subchapter C	25
Ch. 5	Formation of corporations	33
Ch. 6	Capital structure	63
Pt. 3	Corporate distributions
Ch. 7	Corporate dividends	71
Ch. 8	Redemption distributions	95
Pt. 4	Corporate fissions, fusions, and liquidations
Ch. 9	Corporate fissions : section 355	139
Ch. 10	Corporate reorganizations	195
Ch. 11	Corporate liquidations	251
Ch. 12	Section 338	265
Ch. 13	Carryover of tax attributes	279
Pt. 5	Controlled corporations, affiliated corporations, and consolidated returns
Ch. 14	Controlled corporations and affiliated corporations	293
Ch. 15	Consolidated returns	307