Corporate income taxation /
Kahn, Douglas A., 1934-
Corporate income taxation / by Douglas A. Kahn ... [et al.]. - 6th ed. - St. Paul, Minn. : Thomson/West, 2009. - xix, 774 p. : ill. ; 26 cm. - Hornbook series .
Includes bibliographical references and index.
Introduction -- Distributions to shareholders : sec. 301 distributions -- Complete liquidation of a corporation and taxable sales of a corporation's business -- Distribution of stock and stock rights and section 306 stock -- S Corporations -- Organization of a corporation -- Corporate divisions -- Reorganizations -- Acquisition or retention of tax attributes -- Consolidated returns.
9780314204745 (hbk.)
2011294224
Corporations--Taxation--Law and legislation--United States.
Corporate income taxation / by Douglas A. Kahn ... [et al.]. - 6th ed. - St. Paul, Minn. : Thomson/West, 2009. - xix, 774 p. : ill. ; 26 cm. - Hornbook series .
Includes bibliographical references and index.
Introduction -- Distributions to shareholders : sec. 301 distributions -- Complete liquidation of a corporation and taxable sales of a corporation's business -- Distribution of stock and stock rights and section 306 stock -- S Corporations -- Organization of a corporation -- Corporate divisions -- Reorganizations -- Acquisition or retention of tax attributes -- Consolidated returns.
9780314204745 (hbk.)
2011294224
Corporations--Taxation--Law and legislation--United States.