Understanding Corporate Taxation 3E
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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