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  <titleInfo>
    <title>Federal corporate taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Abrams, Howard E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Doernberg, Richard L.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Foundation Press</publisher>
    <dateIssued>1998</dateIssued>
    <edition>4th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xiii, 364 p. 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>The corporate double tax - - Forming a corparation - - The corporation as a taxable entity - - Cash and property distributions - - Redemptions - - Stock dividends - - Tainted stock - - Liquidations - - Taxable acquisitions - - Reorganizations - - Combining tax attributes - - Penalty provisions - - S corporations.</tableOfContents>
  <note type="statement of responsibility">by Howard E. Abrams and Richard L. Doernberg.</note>
  <note>Includes index</note>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 6464 .A73 1998</classification>
  <identifier type="isbn">1566626862 (soft : alk. paper)</identifier>
  <identifier type="lccn">98-28101</identifier>
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    <recordCreationDate encoding="marc">021902</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527190611.0</recordChangeDate>
    <recordIdentifier>254155</recordIdentifier>
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