Corporate taxation : examples and explanations / Cheryl D. Block.

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Bibliographic Details
Main Author: Block, Cheryl D., 1955-
Format: Book
Language:English
Published: Austin : New York, NY : Wolters Kluwer Law & Business ; Aspen Publishers, [2010]
Edition:Fourth edition.
Series:Examples & explanations series.
Subjects:
Table of Contents:
  • PART I : SOME PRELIMINARY MATTERS: Introduction
  • Choice of form and entity classification
  • The corporate capital structure
  • PART II : CORPORATE FORMATION: Incorporation and other contributions to capital
  • PART III : CORPORATE MIDLIFE EVENTS: Nonliquidating distributions
  • Redemption distributions
  • Stock dividends
  • PART IV : CORPORATE LIQUIDATION AND RELATED ISSUES: General liquidation rules
  • Liquidation of subsidiaries
  • PART V : CORPORATE ACQUISITIONS AND DIVISIONS AND OTHER CORPORATE RESTRUCTURING: Subpart A : taxable acquisitions. Taxable mergers and acquisitions
  • Subpart B : tax-free reorganizations. Introduction to basic corporate reorganization principles ; Acquisitive reorganizations ; Corporate divisions ; Recapitalization and other corporate restructuring.