Federal income taxation of corporations and partnerships, Richard L. Doernberg, K. H. Gyr Professor of Law Emeritus, Emory University School of Law; Howard E. Abrams, William K Jacobs, Jr. Visiting Professor, Harvard Law School, Warren Distinguished Professor, University of San Diego School of Law; Don A. Leatherman, W. Allen Separk Distinguished Professor of Law, University of Tennessee College of Law

Resource Information

The instance Federal income taxation of corporations and partnerships, Richard L. Doernberg, K. H. Gyr Professor of Law Emeritus, Emory University School of Law; Howard E. Abrams, William K Jacobs, Jr. Visiting Professor, Harvard Law School, Warren Distinguished Professor, University of San Diego School of Law; Don A. Leatherman, W. Allen Separk Distinguished Professor of Law, University of Tennessee College of Law represents a material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.

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Label

Federal income taxation of corporations and partnerships, Richard L. Doernberg, K. H. Gyr Professor of Law Emeritus, Emory University School of Law; Howard E. Abrams, William K Jacobs, Jr. Visiting Professor, Harvard Law School, Warren Distinguished Professor, University of San Diego School of Law; Don A. Leatherman, W. Allen Separk Distinguished Professor of Law, University of Tennessee College of Law

Statement of responsibility

Richard L. Doernberg, K. H. Gyr Professor of Law Emeritus, Emory University School of Law; Howard E. Abrams, William K Jacobs, Jr. Visiting Professor, Harvard Law School, Warren Distinguished Professor, University of San Diego School of Law; Don A. Leatherman, W. Allen Separk Distinguished Professor of Law, University of Tennessee College of Law

Instantiates

• Federal income taxation of corporations and partnerships

Publication

• New York, Wolters Kluwer Law & Business, 2014

Copyright

• ©2014

Bibliography note

Includes bibliographical references and index

Carrier category

volume

Carrier category code

• nc

Carrier MARC source

rdacarrier

Content category

text

Content type code

• txt

Content type MARC source

rdacontent

Contents

• 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
• Introduction to the corporate income tax
• 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
• Corporate formation
• Dispositions of partnership interests
• Loss limitations
• Inside basis adjustments
• Partnership-level issues
• Corporate operation
• Distributions of cash and property
• Redemptions and partial liquidations
• Distributions of stock
• Liquidations
• Integration of the corporate and individual income taxes

Control code

858975630

Dimensions

26 cm

Edition

Fifth edition

Extent

xxix, 876 pages

Isbn

9781454824800

Lccn

2013038664

Media category

unmediated

Media MARC source

rdamedia

Media type code

• n

Other physical details

illustrations

Record ID

.b40738954

System control number

(OCoLC)858975630