Understanding Corporate Taxation
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.
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Table of contents
Chapter 1. Introduction to Corporate Taxation
Chapter 2. Tax Consequences of Transferring Property to a New or Existing Controlled Corporation
Chapter 3. Capital Structure of a Corporation
Chapter 4. Non-Liquidating Distributions of Property to Shareholders (Dividends)
Chapter 5. Redemptions of Stock
Chapter 6. Stock Dividends
Chapter 7. Corporate Liquidations and Taxable Acquisitions
Chapter 8. The Pass-Through Regime of Subchapter S
Chapter 9. Reorganizations: Overview
Chapter 10. Acquisitive Reorganizations
Chapter 11.Corporate Divisions
Chapter 12. Reorganizations Involving Only One Corporation
Chapter 13. Carryover of Tax Attributes
Chapter 14. Anti-Abuse Measures and Special Provisions
Chapter 15. Integration of Corporate and Shareholder Taxes
Chapter 16. Corporate Tax Shelters
Table of Cases
Table of Statutes
Index