Understanding corporate taxation /

Understanding corporate taxation /

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Bibliographic Details
Author / Creator:	Lederman, Leandra, author.
Edition:	Fourth edition.
Imprint:	Durham, North Carolina : Carolina Academic Press, [2020] ©2020
Description:	xxv, 490 pages : illustrations ; 25 cm.
Language:	English
Series:	Carolina Academic Press Understanding Series. Understanding series (New York, N.Y.)
Subject:	Corporations -- Taxation -- Law and legislation -- United States. Income tax -- Law and legislation -- United States. United States. examination study guides. Study guides. Textbooks. Study guides. Textbooks.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12773521
Related Items:	Revision of: Understanding corporate taxation.

Hidden Bibliographic Details
Other authors / contributors:	Kwon, Michelle, author.
ISBN:	9781531018030 1531018033
Notes:	Includes bibliographical references and index.
Summary:	"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own"--

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Call Number:	XXKF6464.L426 2020 c.1
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