Corporate taxation : examples and explanations /

Corporate taxation : examples and explanations /

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Bibliographic Details
Author / Creator:Block, Cheryl D., 1955-
Edition:3rd ed.
Imprint:New York, NY : Aspen Publishers, c2004.
Description:xxv, 529 p. : ill. ; 26 cm.
Language:English
Series:Examples & explanations series
Subject:
Corporations -- Taxation -- Law and legislation -- United States.
Corporations -- Taxation -- Law and legislation.
United States.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/6252949
Hidden Bibliographic Details
ISBN:0735539677 (pbk.)
Notes:Includes index.

MARC

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505 0 0 |g Part 1.  |t Some Preliminary Matters --  |g Chapter 1.  |t Introduction --  |t The Corporate Income Tax-A Double Tax Regime --  |t Computation and Rate Structure for the Tax on Corporate and Shareholder Income --  |t Nonrecognition in the Subchapter C World --  |t Incidence of the Corporate Tax --  |g Chapter 2.  |t Choice of Form and Entity Classification --  |t Choice of Business Form --  |t Classification of the Business Entity --  |g Chapter 3.  |t The Corporate Capital Structure --  |t Distinguishing Debt from Equity --  |t Losses from Investments in the Corporate Enterprise --  |t Gains from Investment in the Corporate Enterprise --  |g Part 2.  |t Corporate Formation --  |g Chapter 4.  |t Incorporation and Other Contributions to Capital --  |t Shareholder Nonrecognition: [section]351 Eligibility Requirements and Underlying Policy --  |t Operation of Shareholder Nonrecognition Rules --  |t Tax Consequences to the Corporation --  |t Contribution vs. Sale --  |t Additional Contributions to Capital --  |t Effect of Liabilities: [section]357 and Related Matters --  |g Part 3.  |t Corporate Midlife Events --  |g Chapter 5.  |t Nonliquidating Distributions --  |t Tax Consequences to the Shareholders --  |t Definitions of Earnings and Profits --  |t Special Rules for Corporate Shareholders --  |t Tax Consequences to the Distributing Corporation --  |t Distributions Involving Liabilities --  |t Constructive Dividends --  |g Chapter 6.  |t Redemption Distributions --  |t Tax Consequences to Redeemed Shareholders --  |t A Look at Attribution Rules: [section]318 --  |t Special Issues for Corporate Shareholders --  |t Redemptions of Stock to Pay Death Taxes: [section]303 --  |t Redemptions Related to Inter-Shareholder Transfers and Bootstrap Acquisitions --  |t Redemptions by Related Corporations: [section]304 --  |t Tax Consequences to the Corporation --  |g Chapter 7.  |t Stock Dividends --  |t Tax Consequences to the Shareholders --  |t Tax Consequences to the Corporation --  |t The Preferred Stock Bailout: [section]306 Stock --  |g Part 4.  |t Corporate Liquidation and Related Issues --  |g Chapter 8.  |t General Liquidation Rules --  |t Tax Consequences to Individual Shareholders: [section]331 --  |t Tax Consequences to the Liquidating Corporation: [section]336 --  |g Chapter 9.  |t Liquidation of Subsidiaries --  |t Tax Consequences to the Parent Corporation: [section]332 --  |t Tax Consequences to Minority Shareholders: [section]331 --  |t Tax Consequences to the Liquidating Subsidiary: [section]337 --  |g Part 5.  |t Corporate Acquisitions, Divisions, and Other Corporate Restructuring --  |g Subpart A.  |t Taxable Acquisitions --  |g Chapter 10.  |t Taxable Mergers and Acquisitions --  |t Taxable Asset Acquisitions --  |t Taxable Stock Acquisitions --  |t Stock Acquisitions Treated as Asset Acquisitions: [section]338 --  |t Special Problems Under [section]338: Affiliated Corporations and Consistency Rules --  |t Creative Acquisition Strategies --  |g Subpart B.  |t Tax-Free Reorganizations --  |g Chapter 11.  |t Introduction to Basic Corporate Reorganization Principles --  |t Categories of Reorganization --  |t Overview and History: Doctrine Underlying Tax-Free Reorganizations --  |t Overview of Corporate Reorganization Tax Consequences --  |t Judicial Glosses on the Statute --  |t Step-Transaction Doctrine --  |t Meaning of "Party to a Reorganization" and "Plan of Reorganization" --  |g Chapter 12.  |t Acquisitive Reorganizations --  |t Acquisitive Stock Reorganizations: The Basic Type B Reorganization --  |t Acquisitive Asset Reorganizations: Basic Statutory Mergers and Consolidations --  |t Acquisitive Asset Reorganizations: The Basic Type C Reorganization --  |t Triangular Reorganizations --  |t Nondivisive Type D Reorganizations --  |t Acquisitive Reorganizations in Insolvency: The Type G Reorganization --  |t Overlaps in the Acquisitive Reorganization Definitions --  |t Proposals to Eliminate the Reorganization Definitions --  |t Carryover of Tax Attributes Following Tax-Free Acquisitive Reorganizations --  |g Chapter 13.  |t Corporate Divisions --  |t Overview of [section]355 Requirements --  |t A Closer Look at the [section]355 Requirements --  |t Overlap of [section]368(a)(1)(D) and [section]355: Divisive Reorganizations --  |t Tax Consequences to Shareholders and Other Distributees --  |t Tax Consequences to the Corporation --  |g Chapter 14.  |t Recapitalization and Other Corporate Restructuring --  |t Recapitalizations: The Type E Reorganization --  |t Mere Change in Identity, Form, or Place: Type F Reorganization. 
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