Coverart for item
The Resource Understanding corporate taxation, Leandra Lederman, Michelle Kwon

Understanding corporate taxation, Leandra Lederman, Michelle Kwon

Label
Understanding corporate taxation
Title
Understanding corporate taxation
Statement of responsibility
Leandra Lederman, Michelle Kwon
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own"--
Member of
Has edition
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Lederman, Leandra
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
Kwon, Michelle
Series statement
Carolina Academic Press Understanding Series
http://library.link/vocab/subjectName
  • Corporations
  • Income tax
  • Income tax
  • Corporations
  • United States
Label
Understanding corporate taxation, Leandra Lederman, Michelle Kwon
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
25 cm
Edition
Fourth edition
Extent
xxv, 490 pages
Isbn
9781531018030
Lccn
2020016081
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Note
GOBI Library Solutions from EBSCO
Other physical details
illustrations
System control number
(OCoLC)1150805961
Label
Understanding corporate taxation, Leandra Lederman, Michelle Kwon
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
25 cm
Edition
Fourth edition
Extent
xxv, 490 pages
Isbn
9781531018030
Lccn
2020016081
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Note
GOBI Library Solutions from EBSCO
Other physical details
illustrations
System control number
(OCoLC)1150805961

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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