Understanding corporate taxation
Autor principal: | |
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Formato: | Libro |
Idioma: | Inglés |
Publicado: |
Newark, NJ :
LexisNexis Matthew Bender
c2006.
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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.