MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04006cam a2200433 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
21488712 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
Rw-KiILPD |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240611104711.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200402s2020 ncua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2020016081 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781531018030 |
| Qualifying information |
(paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781531018047 |
| Qualifying information |
(ebook) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF6464 |
| Item number |
.L426 2020 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.7305/267 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lederman, Leandra, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Understanding corporate taxation / |
| Statement of responsibility, etc. |
by Leandra Lederman, Michelle Kwon. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Durham, North Carolina : |
| Name of producer, publisher, distributor, manufacturer |
Carolina Academic Press, LLC, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2020] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxv, 490 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
25 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Understanding corporate taxation |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Understanding series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction to corporate taxation -- Tax consequences of transferring property to a new or existing controlled corporation -- Capital structure of a corporation -- Non-liquidating distributions of property to shareholders (dividends) -- Redemptions of stock -- Stock dividends -- Corporate liquidations and taxable acquisitions -- The pass-through regime of Subchapter S -- Reorganizations : overview -- Acquisitive reorganizations -- Corporate divisions -- Reorganizations involving only one corporation -- Carryover of tax attributes -- Anti-abuse measures and special provisions -- Integration of corporate and shareholder taxes -- Corporate tax shelters. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Textbooks. |
| Source of term |
lcgft |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kwon, Michelle, |
| Relator term |
author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Online version: |
| Main entry heading |
Lederman, Leandra. |
| Title |
Understanding corporate taxation. |
| Edition |
Fourth edition |
| Place, publisher, and date of publication |
Durham, North Carolina : Carolina Academic Press, LLC, [2020] |
| International Standard Book Number |
9781531018047 |
| Record control number |
(DLC) 2020016082 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
