Understanding corporate taxation

Detalles Bibliográficos
Autor principal: Lederman, Leandra (-)
Formato: Libro
Idioma:Inglés
Publicado: Newark, NJ : LexisNexis Matthew Bender c2006.
Edición:2nd ed
Materias:
Acceso en línea:Sumario
Ver en Universidad de Navarra:https://innopac.unav.es/record=b18321732*spi
Tabla de Contenidos:
  • Introduction to corporate taxation
  • Tax consequences of transferring property to a new or existing controlled corporation
  • Capital structure of a corporation
  • Non-liquidating distributions of property to shareholders (dividends)
  • Redemptions of stock
  • Stock dividends
  • Corporate liquidations and taxable acquisitions
  • The pass-through regime of subchapter S
  • Reorganizations : overview
  • Acquisitive reorganizations
  • Corporate divisions
  • Reorganizations involving only one corporation
  • Carryover of tax attributes
  • Anti-abuse measures and special provisions
  • Integration of corporate and shareholder taxes
  • Corporate tax shelters.