Federal Corporate Taxation, 9th (Concepts and Insights Series)
- Publisher:
- West Academic
- Publication date:
- 2026-02-13
- Authors:
-
Howard E. Abrams
(William K. Jacobs Jr., Visiting Professor Harvard Law School)
Don A. Leatherman
(W. Allen Separk Distinguished Professor of Law University of Tennessee College of Law)
Thomas J. Brennan - ISBN:
- 979-8-89209-965-3
Index
- Preliminary Sections
- Preface
- The Corporate Double Tax
- Forming a Corporation
- The Corporation as a Taxable Entity
- Cash and Property Distributions
- Redemptions
- Stock Dividends
- Tainted Stock
- Liquidations
- Taxable Acquisitions
- Reorganizations
- Combining Tax Attributes
- Penalty Provisions and Excise Tax
- S Corporations—an Overview
- S Corporations—Selected Topics
- S Corporations—Transition Issues
- Table of cases
- Index