Federal income taxation of corporations and partnerships /
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Austin : New York, NY :
Wolters Kluwer Law & Business ; Aspen Publishers,
c2009
|
| Edition: | 4th ed |
| Subjects: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of Contents:
- Introduction to the corporate income tax
- Corporate formation
- Corporate operation
- Distributions of cash and property
- Redemptions and partial liquidations
- Distributions of stock
- Liquidations
- Integration of the corporate and individual income taxes
- Taxable acquisitions
- Acquisitive reorganizations
- Divisive reorganizations
- One-party reorganizations
- Combining tax attributes : net operating losses and affiliated corporations
- Penalty provisions
- The corporation as a separate taxable entity
- S corporations : overview
- S corporations : selected topics
- Transition issues
- The structure of partnership taxation
- Determining distributive shares
- A partner's outside basis
- Nonliquidating distributions
- A partner's transactions with the partnership
- Acquisitions of partnership interests
- Dispositions of partnership interests
- Loss limitations
- Inside basis adjustments
- Partnership-level issues