Understanding Corporate Taxation, 2nd Edition

Understanding Corporate Taxation, 2nd Edition

Description

This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.

ISBN

9780820563404 (pb.)

Publication Date

2006

Publisher

Lexis Nexis Matthew Bender

City

Newark, NJ

Keywords

Corporations, Taxation, Law and Legislation, Income Tax, United States

Disciplines

Business Organizations Law | Law | Tax Law

Comments

Full bibliographic details available here.

Copies available in the Jerome Hall Law Library, KF 6464 .L426 2006

Understanding Corporate Taxation, 2nd Edition

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