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Author : K. A. Siobhan Monaghan
Publisher : Unknown
Page : 751 pages
File Size : 41,8 Mb
Release : 2012
Category : Consolidation and merger of corporations
ISBN : 0779851846
Author : John Winfield Scott
Publisher : Unknown
Page : 168 pages
File Size : 53,5 Mb
Release : 1972
Category : Corporate reorganizations
ISBN : STANFORD:36105044145824
Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 44,7 Mb
Release : 2010
Category : Corporate reorganizations
ISBN : 0779822870
Author : Leandra Lederman,Michelle Kwon
Publisher : Unknown
Page : 0 pages
File Size : 40,7 Mb
Release : 2016
Category : Corporations
ISBN : 1632833948
This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.
Author : DAVID G. DUFF
Publisher : Unknown
Page : 128 pages
File Size : 50,6 Mb
Release : 2019
Category : Electronic
ISBN : 0433501022
Author : Federated Press
Publisher : Unknown
Page : 128 pages
File Size : 51,9 Mb
Release : 2008
Category : Electronic
ISBN : 1554633516
Author : Daniel M. Schneider,Paul E. Hoelschen
Publisher : Shepard's/McGraw-Hill
Page : 834 pages
File Size : 45,8 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105063840537
This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.
Author : Anonim
Publisher : Unknown
Page : 236 pages
File Size : 40,7 Mb
Release : 1972
Category : Consolidation and merger of corporations
ISBN : STANFORD:36105044141351
Author : Anonim
Publisher : Unknown
Page : 826 pages
File Size : 49,5 Mb
Release : 2005
Category : Corporations
ISBN : STANFORD:36105063950849
Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
Author : Richard Fisher Peirce
Publisher : Unknown
Page : 328 pages
File Size : 46,5 Mb
Release : 1955
Category : Electronic
ISBN : UIUC:30112064707679
Author : Vance Ashley Sider
Publisher : Don Mills, Ont. : CCH Canadian
Page : 162 pages
File Size : 46,5 Mb
Release : 1989
Category : Business & Economics
ISBN : STANFORD:36105043518047
Author : Vern Krishna
Publisher : Carswell Legal Publications
Page : 1272 pages
File Size : 40,9 Mb
Release : 1986-01-01
Category : Law
ISBN : 0459390805
Author : Robert S. Holzman
Publisher : Unknown
Page : 524 pages
File Size : 40,8 Mb
Release : 1956
Category : Consolidation and merger of corporations
ISBN : STANFORD:36105044135171
Author : John D. Larson
Publisher : Unknown
Page : 94 pages
File Size : 43,5 Mb
Release : 1966
Category : Electronic
ISBN : OCLC:33002423
Author : Leandra Lederman,Michelle Kwon
Publisher : Carolina Academic Press LLC
Page : 520 pages
File Size : 53,9 Mb
Release : 2020
Category : Corporations
ISBN : 1531018033
"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own"--