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Understanding Corporate Taxation 3E

Leandra Lederman, William W. Oliver Professor of Tax Law & Director, Tax Program, Indiana University School of Law, Bloomington

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3rd Edition
ISBN: 9781632833952
Published: April 13, 2010
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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