Principles of corporate taxation
著者
書誌事項
Principles of corporate taxation
（Concise hornbook series）
West Academic Pub., c2019
2nd ed
- タイトル別名
-
Corporate taxation
大学図書館所蔵 全2件
注記
Previous ed.: c2010
Includes bibliographical references and index
内容説明・目次
内容説明
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.
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