Corporate and Partnership Taxation

Corporate and Partnership Taxation
ISBN-10
031421108X
ISBN-13
9780314211088
Category
Business & Economics / General
Pages
532
Language
English
Published
1997
Publisher
West Publishing Company
Authors
Stephen Schwarz, Daniel J. Lathrope

Description

Taxation of Business Organizations; Classification; Corporate Taxation: The C Corporation as a Taxable Entity, Formation of a Corporation, Capital Structure, Nonliquidating Distributions, Stock Redemptions and Partial Liquidations, Stock Distributions and 306 Stock, Complete Liquidations and Taxable Corporate Acquisitions, Anti-Avoidance Provisions, Tax- Free Reorganizations, Corporate Divisions, Carryovers of Corporate Tax Attributes, Affiliated Corporations, S Corporations; Partnership Taxation: Formation of a Partnership, Operations of a Partnership, Sales and Exchanges of Partnership Interests, Nonliquidating Distributions, Liquidation of a Partnership, Death of a Partner, Partnership Anti-Abuse Rules.

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