Corporate Double Tax; Forming a Corporation; Corporation as a Taxable Entity; Cash and Property Distributions; Redemptions; Stock Dividends; Tainted Stock; liquidations; Taxable Acquisitions; Reorganizations; Combining Tax Attributes; Penalty Provisions; S...
It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook.
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...
Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook.
It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook.
Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations ("non-qualified preferred stock") in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales...
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...