Research Catalog

Federal income taxation of corporations and shareholders

Title: Federal income taxation of corporations and shareholders / Boris I. Bittker, James S. Eustice ; with the collaboration of Gersham Goldstein.
Author: Bittker, Boris I.
Publication: Boston : Warren Gorham & Lamont, [2000], ©2000.

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Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Suppl.	Text	Request in advance	KF6464 .B578 2000g Suppl.	Off-site
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Description

1 volume (various pagings); 24 cm +

Subjects

Bibliography (note)

Includes bibliographical references and index.

Supplement (note)

Kept up to date by supplements.

Contents

Definition of "corporation" -- Organization of a corporation: Section 351 and related problems -- Corporation's capital structure: debt vs. equity -- The corporation income tax -- Corporate elections under Subchapter S -- Penalty taxes on undistributed corporate income -- Dividends and other nonliquidating distributions -- Stock redemptions -- Complete liquidations and other taxable dispositions of corporate stock and assets in bulk -- Corporate divisions -- Corporate reorganizations -- Affiliated corporations -- Corporate tax attributes: survival and transfer -- Foreign corporations and foreign-source income.

ISBN

9780791341018
0791341011
9780791378137
0791378136
9780791385616 (pbk. 2013 suppl. vol.)

LCCN

00106205

OCLC

ocm45740124
45740124
SCSB-13566433

Owning Institutions

Columbia University Libraries