TY - BOOK AU - Abrams,Howard E. AU - Doernberg,Richard L. TI - Federal corporate taxation T2 - Concepts and insights series SN - 1566626862 (soft : alk. paper) AV - KF 6464 .A73 1998 PY - 1998/// CY - New York PB - Foundation Press KW - Corporations KW - Taxation KW - Law and legislation KW - United States KW - Local N1 - Includes index; 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 ER -