Principles of corporate 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.

1 online resource (1 online (xviii, 400 pages)) : illustrations.

"This book begins by examining the tax treatment of a withdrawal of property from an existing corporation, rather than tracing the chronological life of a newly incorporated entity. The intent is to emphasize such topics as dividends, earnings and profits, and stock redemptions, which are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of various Internal Revenue Code provisions and provide numerous examples illustrating how the provisions are applied and they must be read in concert with each other. "--Publisher.

Title on Westlaw introductory web page: Kahn, Kahn, and Perris' principles of corporate taxation.

Print version: Kahn, Douglas A., 1934- Principles of corporate taxation. St. Paul, MN : West, ©2010

Books / Online

English

August 03, 2020

Includes bibliographical references and index.