Federal income taxation of corporations and partnerships - xLG-127131# Doernberg, Richa; ¬aAbrams, Howar; Leatherman, D. (Austin New York, NY Wolters Kluwer Law & Business Aspen Publishers, 2009)
¬aIntroduction to the corporate income tax -- Corporate formation -- Corporate operation -- Distributions of cash and property -- Redemptions and partial liquidations -- Distributions of stock -- Liquidations -- Integration of the corporate and individual income taxes -- Taxable acquisitions -- Acquisitive reorganizations -- Divisive reorganizations -- One-party reorganizations -- Combining tax attributes : net operating losses and affiliated corporations -- Penalty provisions -- The corporation as a separate taxable entity -- S corporations : overview -- S corporations : selected topics -- Transition issues -- The structure of partnership taxation -- Determining distributive shares -- A partner's outside basis -- Nonliquidating distributions -- A partner's transactions with the partnership -- Acquisitions of partnership interests -- Dispositions of partnership interests -- Loss limitations -- Inside basis adjustments -- Partnership-level iss
¬aRev. ed. of: Federal income taxation of corporations / Richard L. Doemberg [et al.]. 3rd ed. c19
Keywords: ¬aCorporations-xTaxation¬xLaw and legislation¬zUnited States?; ¬aPartnership-xTaxation¬zUnited Stat