Corporate Taxation

ISBN-13: 9781792408977 / Angielski / Miękka / 2019

Pace

Spis treści

• Part I Corporate Formation
• Chapter 1 Selecting a Business Entity
• Chapter 2 Transfer of Property to a Corporation
• Chapter 3 A Corporation's Capital Structure
• Chapter 4 Other Corporate Formation Issues
• Part II Determining Generally a Corporation's Tax Liability
• Chapter 5 Calculating Taxable Income
• Chapter 6 Alternative Minimum Tax and Penalty Taxes
• Part III Corporate Distributions
• Chapter 7 Nonliquidating Distributions
• Chapter 8 Stock Dividends and Stock Redemptions
• Chapter 9 Liquidating Distributions
• Part IV S Corporations
• Chapter 10 S Corporation Eligibility and Operations
• Chapter 11 Distributions from S Corporations to Shareholders
• Part V Corporate Mergers and Acquisitions
• Chapter 12 Taxable Acquisitions
• Chapter 13 Tax-Free Reorganizations in General
• Chapter 14 Type A, B, and C Reorganizations
• Chapter 15 Type D, E, F, and G Reorganizations
• Chapter 16 Corporate Divisions
• Chapter 17 Carryovers of Corporate Tax Attributes in Acquisitions
• Part VI Affiliated Corporations
• Chapter 18 Affiliated Corporations
• Part VII Other Corporate Tax Matters
• Chapter 19 Reportable Transactions and Material Advisors
• Chapter 20 Overview of International Taxation
• Appendix I Subchapter C of the Internal Revenue Code
• Appendix II Subchapter S of the Internal Revenue Code