000			01867cam a2200349 i 4500
001			21457772
003			OSt
005			20230123155355.0
008			200913s2019 mnu b 001 0 eng
010			_a 2020289244
020			_a9781642428780
040			_aPUCPR _beng _erda _cDLC
049			_acicg
050	0	0	_aKF 6464 _b.S3 2019
100	1		_aSchwarz, Stephen,
245	1	0	_aFundamentals of corporate taxation : _bcases and materials / _cStephen 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.
250			_aTenth edition.
264		1	_aSt. Paul, MN : _bFoundation Press ; _c[2019]
300			_alx, 743 pages ; _c26 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aUniversity Casebook Series
504			_aIncludes bibliographical references and index.
505	0		_aAn 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.
650		0	_aCorporations _xTaxation _xLaw and legislation _zUnited States _vCases.
650		0	_aIncome tax _xLaw and legislation _zUnited States _vCases.
700	1		_aLathrope, Daniel J., _d1951-
906			_a7 _bcbc _corigcop _d2 _encip _f20 _gy-gencatlg
942			_2lcc _c6
999			_c298939 _d298939