Corporate taxation / Stephen Schwarz, Professor of Law Emeritus, University of California, Hastings College of the Law; Daniel J. Lathrope, Distinguished E. L. Wiegand Professor of Law, University of San Francisco School of Law.
| Uniform Title: | Black letter outlines.
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| Main Authors: | |
| Language: | English |
| Published: |
St. Paul, MN :
West Academic Publishing,
[2019]
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| Edition: | Ninth edition. |
| Series: | Black letter outlines.
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| Subjects: | |
| Genre: | |
| Physical Description: | xxvii, 372 pages ; 28 cm. |
| Format: | Book |
Contents:
- Introduction
- Classification
- The C corporation as a taxable entity
- Formation of a corporation
- Capital structure
- Nonliquidating distributions
- Stock redemptions and partial liquidations
- Stock distributions and [section] 306 stock
- Complete liquidations and taxable corporate acquisitions
- Anti-avoidance rules
- Tax-free reorganizations
- Corporate divisions
- Carryovers of corporate tax attributes
- Affliliated corporations
- S Corporations.