TY  - BOOK
AU  - Kahn,Douglas A.
TI  - Corporate income taxation
T2  - Hornbook series
SN  - 9780314204745 (hbk.)
PY  - 2009///
CY  - St. Paul, Minn.
PB  - Thomson/West
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - United States
N1  - 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
ER  -