TY  - BOOK
AU  - Schwarz,Stephen
AU  - Lathrope,Daniel J.
TI  - Fundamentals of corporate taxation: cases and materials 
T2  - University Casebook Series
SN  - 9781642428780
AV  - KF 6464 .S3 2019
PY  - 2019///]
CY  - St. Paul, MN
PB  - Foundation Press
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Cases
KW  - Income tax
N1  - 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
ER  -