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Author Mombrun, Reginald.

Title A complete introduction to corporate taxation / Reginald Mombrun, Gail Levin Richmond.

Imprint Durham, N.C. : Carolina Academic Press, c2006.


Location Call No. OPAC Message Status
 Axe 3rd Floor Stacks  343.05267 M739c 2006    ---  Available
Description xxv, 326 p. : ill. ; 24 cm.
Bibliography Includes bibliographical references and index.
Contents Introduction. The tools needed ; Glossary of terms used ; Tax policy and tax doctrines -- Taxation of C corporations. Overview of subchapter C ; Formation of corporations ; Capital structure -- Corporate distributions. Corporate dividends ; Redemption distributions -- Corporate fissions, fusions, and liquidations. Corporate fissions : section 355 ; Corporate reorganizations ; Corporate liquidations ; Section 338 ; Carryover of tax attributes -- Controlled corporations, affiliated corporations, and consolidated returns. Controlled corporations and affiliated corporations ; Consolidated returns.
Subject Corporations -- Taxation -- Law and legislation -- United States.
Dividends -- United States.
Corporate reorganizations -- United States.
Corporation law -- United States.
Added Author Richmond, Gail Levin.
ISBN 1594600759 (alk. paper)
9781594600753 (alk. paper)
Standard No. YDXCP 2386835

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