9781594600753

A Complete Introduction to Corporate Taxation

by ;
  • ISBN13:

    9781594600753

  • ISBN10:

    1594600759

  • Format: Hardcover
  • Copyright: 2006-04-30
  • Publisher: Carolina Academic Pr

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Supplemental Materials

What is included with this book?

Summary

Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns.

Author Biography

Reginald Mombrun is a professor at Florida A & M College of Law.Gail Richmond is a professor at Shepard Broad Law Center.

Table of Contents

Introduction
The tools neededp. 5
Glossary of terms usedp. 13
Tax policy and tax doctrinesp. 15
Taxation of C corporations
Overview of subchapter Cp. 25
Formation of corporationsp. 33
Capital structurep. 63
Corporate distributions
Corporate dividendsp. 71
Redemption distributionsp. 95
Corporate fissions, fusions, and liquidations
Corporate fissions : section 355p. 139
Corporate reorganizationsp. 195
Corporate liquidationsp. 251
Section 338p. 265
Carryover of tax attributesp. 279
Controlled corporations, affiliated corporations, and consolidated returns
Controlled corporations and affiliated corporationsp. 293
Consolidated returnsp. 307
Table of Contents provided by Blackwell. All Rights Reserved.

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