Federal corporate taxation /
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Author / Creator: | Abrams, Howard E., 1955- |
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Edition: | 6th ed. |
Imprint: | New York : Foundation Press, 2008. |
Description: | xi, 372 p. ; 24 cm. |
Language: | English |
Series: | Concepts and insights series Concepts and insights series. |
Subject: | |
Format: | Print Book |
URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/6641183 |
Summary: | Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations "non-qualified preferred stock" in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification "check-the-box" regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions. |
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Item Description: | Includes index. |
Physical Description: | xi, 372 p. ; 24 cm. |
ISBN: | 9781587789953 1587789957 |