Federal Corporate Taxation

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Federal Corporate Taxation image
ISBN-10:

0882778005

ISBN-13:

9780882778006

Edition: 2
Publisher: Foundation Pr
Format: Paperback, 0 pages

Description:

Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations "non-qualified preferred stock" in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification "check-the-box" regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.

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