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Authors: Douglas A. Kahn, Jeffrey S. Lehman, Lehman
ISBN-13: 9780314256928, ISBN-10: 031425692X
Format: Other Format
Publisher: West Group
Date Published: December 2000
Edition: 5th Edition
Non-Liquidating Distributions to Shareholders; Liquidation of a Corporation and Taxable Sales or Corporate Businesses; Collapsible Corporations; Retention of Corporate Earnings; Small Businesses; Organization of a Corporation; Corporate Divisions; Reorganizations; Acquisition or Retention of Tax Attributes; Multiple Corporations.
Preface | ||
Ch. 1 | Introduction | 1 |
Ch. 2 | Nonliquidating Distributions to Shareholders | 71 |
Ch. 3 | Liquidation of a Corporation and Taxable Sales of Corporate Businesses | 251 |
Ch. 4 | Collapsible Corporations | 373 |
Ch. 5 | Retention of Corporate Earnings | 395 |
Ch. 6 | Small Businesses | 467 |
Ch. 7 | Organization of a Corporation | 587 |
Ch. 8 | Corporate Divisions | 645 |
Ch. 9 | Reorganizations | 725 |
Ch. 10 | Acquisition or Retention of Tax Attributes | 833 |
Ch. 11 | Multiple Corporations | 927 |
Table of Cases | 999 | |
Table of Internal Revenue Code Sections | 1013 | |
Index | 1025 |