Federal income taxation of corporations and stockholders in a nutshell
著者
書誌事項
Federal income taxation of corporations and stockholders in a nutshell
（Nutshell series）
West Pub. Co., c1996
4th ed
- : pbk
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注記
3rd ed. by Peter P. Weidenbruch, Jr. and Karen C. Burke
Includes index
内容説明・目次
内容説明
Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.
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