Federal Tax Aspects of Corporate Reorganizations

Federal Tax Aspects of Corporate Reorganizations

Author: Daniel M. Schneider

Publisher: Shepard's/McGraw-Hill

Published: 1988

Total Pages: 834

ISBN-13:

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This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.


Cases and Materials on Taxation of Business Enterprises

Cases and Materials on Taxation of Business Enterprises

Author: Glenn E. Coven

Publisher: West Academic Publishing

Published: 2002

Total Pages: 1288

ISBN-13:

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This law school casebook adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.


Understanding Corporate Taxation

Understanding Corporate Taxation

Author: Leandra Lederman

Publisher: LexisNexis

Published: 2010-04

Total Pages: 0

ISBN-13: 9781422474433

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This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.