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Corporate income taxation

Title
Corporate income taxation / by Douglas A. Kahn (Paul G. Kauper Professor of Law, University of Michigan Law School); Jeffrey H. Kahn (Professor of Law, Washington and Lee University School of Law); Terrence G. Perris (Partner and Taxation Practice Leader, Squire, Sanders & Dempsey L.L.P.); Jeffrey S. Lehman (Professor of Law and Former President, Cornell University, Dean, Peking University School of Transnational Law).
ISBN
9781628104059
1628104058
9780314204745
0314204741
Edition
Sixth edition.
Physical Description
1 online resource (xix, 774 pages) : illustrations.
Summary
"This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate."--Publisher.
Other formats
Print version: Kahn, Douglas A., 1934- Corporate income taxation. 6th ed. St. Paul, Minn. : Thomson/West, ©2009
Format
Books / Online
Language
English
Added to Catalog
August 03, 2020
Series
Hornbook series.
Hornbook series.
West Academic Study Aids - Hornbooks & Nutshells.
Bibliography
Includes bibliographical references and index.
Contents
Introduction
Distributions to shareholders : sec. 301 distributions
Complete liquidation of a corporation and taxable sales of a corporation's business
Distribution of stock and stock rights and section 306 stock
S Corporations
Organization of a corporation
Corporate divisions
Reorganizations
Acquisition or retention of tax attributes
Consolidated returns.
Genre/Form
Hornbooks (Law)
Electronic books.
Hornbooks (Law)
Citation

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