Corporate and Partnership Taxation

by Schwarz, Stephen; Lathrope, Daniel J.

• ISBN13: 9780314040244
• ISBN10: 0314040242
• Format: Paperback
• Copyright: 1994-07-01
• Publisher: West Group

Summary

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.

Table of Contents

Capsule Summary	p. 1
Perspective	p. 53
Introduction to Taxation of Business Organizations	p. 59
Classification	p. 69
The C Corporation as a Taxable Entity	p. 85
Formation of a Corporation	p. 95
Capital Structure	p. 117
Nonliquidating Distributions	p. 131
Stock Redemptions and Partial Liquidations	p. 145
Stock Distributions and [actual symbol not reproducible] 306 Stock	p. 173
Complete Liquidations and Taxable Corporate Acquisitions	p. 187
Anti-Avoidance Provisions	p. 211
Tax-Free Reorganizations	p. 231
Corporate Divisions	p. 259
Carryovers of Corporate Tax Attributes	p. 279
Affiliated Corporations	p. 293
S Corporations	p. 303
Formation of a Partnership	p. 333
Operations of a Partnership	p. 349
Sales and Exchanges of Partnership Interests	p. 407
Nonliquidating Distributions	p. 421
Liquidation of a Partnership	p. 439
Death of a Partner	p. 453
App. A. Answers to Review Questions	p. 459
App. B. Practice Examination	p. 487
App. C. Text Correlation Chart	p. 497
App. D. Glossary	p. 501
App. E. Table of Cases, IRC Sections, Treasury Regulations, Revenue Rulings and Procedures	p. 511
App. F. Index	p. 529
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