Federal Corporate Taxation
- ISBN-10
- 0882778005
- ISBN-13
- 9780882778006
- Series
- Federal Corporate Taxation
- Pages
- 306
- Language
- English
- Published
- 1990
- Publisher
- Foundation Press
- Authors
- Howard E. Abrams, Richard L. Doernberg
Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
