Fundamentals of corporate taxation : cases and materials /
Stephen Schwarz, Professor of Law Emeritus, University of California, Hastings College of the Law; Daniel J. Lathrope, Distinguished E.L. Wiegand Professor of Law, University of San Francisco School of Law.
- Tenth edition.
- lx, 743 pages ; 26 cm.
- University Casebook Series .
Includes bibliographical references and index.
An overview of the taxation of corporations and shareholders -- Formation of a corporation -- Capital structure -- Nonliquidating distributions -- Redemptions and partial liquidations -- Stock dividends and Section 306 stock -- Complete liquidations -- Taxable corporate acquisitions -- Acquisitive reorganizations -- Corporate divisions -- Nonacquisitive, nondivisive reorganizations -- Carryovers of corporate tax attributes -- Affiliated corporations -- Anti-avoidance rules -- S corporations.
9781642428780
2020289244
Corporations--Taxation--Law and legislation--United States--Cases. Income tax--Law and legislation--United States--Cases.