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Federal Income Taxation Of Corporations and Partnerships, Fourth Edition » (4th Edition)

Book cover image of Federal Income Taxation Of Corporations and Partnerships, Fourth Edition by Richard L. Doernberg

Authors: Richard L. Doernberg, Howard E. Abrams, Don Leatherman
ISBN-13: 9780735539938, ISBN-10: 0735539936
Format: Hardcover
Publisher: Wolters Kluwer Law & Business
Date Published: December 2008
Edition: 4th Edition

Author Biography: Richard L. Doernberg

Book Synopsis

Federal Income Taxation of Corporations and Partnerships, Fourth Edition , uses a problem- and example-based approach to teaching the intricacies of taxing corporations and partnerships. If you've taught a course like this before, you already know

	Preface
1	Introduction to the Corporate Income Tax	1
I	Formation and Operation of a Corporation	5
2	Corporate Formation	7
3	Corporate Operation	81
II	Corporate Distributions: Nonliquidating and Liquidating	117
4	Distributions of Cash and Property	119
5	Redemptions and Partial Liquidations	185
6	Distributions of Stock	279
7	Liquidations	327
8	Integration of the Corporate and Individual Income Taxes	361
III	Acquisition of a Corporate Business: Taxable and Tax Free	377
9	Taxable Acquisitions	379
10	Acquisitive Reorganizations	411
11	Divisive Reorganizations	501
12	One-Party Reorganizations	539
13	Combining Tax Attributes: Net Operating Losses and Affiliated Corporations	549
IV	Miscellaneous Corporate Tax Topics	581
14	Penalty Provisions	583
15	The Corporation as a Separate Taxable Entity	633
16	S Corporations and Their Shareholders	683
	Table of Cases	729
	Table of Revenue Rulings and Procedures	735
	Index	737

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Federal Income Taxation Of Corporations and Partnerships, Fourth Edition » (4th Edition)

Author Biography: Richard L. Doernberg

Book Synopsis

Table of Contents

Subjects