Principles of corporate taxation
Author(s)
Bibliographic Information
Principles of corporate taxation
（Concise hornbook series）
West Academic Pub., c2019
2nd ed
- Other Title
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Corporate taxation
Available at 2 libraries
Note
Previous ed.: c2010
Includes bibliographical references and index
Description and Table of Contents
Description
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.
by "Nielsen BookData"