Federal Corporate Taxation (University Casebook Series)

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.