000			04006cam a2200433 i 4500
001			21488712
003			Rw-KiILPD
005			20240611104711.0
008			200402s2020 ncua b 001 0 eng
010			_a 2020016081
020			_a9781531018030 _q(paperback)
020			_z9781531018047 _q(ebook)
040			_aDLC _beng _erda _cDLC _dDLC
042			_apcc
043			_an-us---
050	0	0	_aKF6464 _b.L426 2020
082	0	0	_a343.7305/267 _223
100	1		_aLederman, Leandra, _eauthor.
245	1	0	_aUnderstanding corporate taxation / _cby Leandra Lederman, Michelle Kwon.
250			_aFourth edition.
264		1	_aDurham, North Carolina : _bCarolina Academic Press, LLC, _c[2020]
300			_axxv, 490 pages : _billustrations ; _c25 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
440			_aUnderstanding corporate taxation
490	0		_aUnderstanding series
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction 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			_a"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"-- _cProvided by publisher.
650		0	_aCorporations _xTaxation _xLaw and legislation _zUnited States.
650		0	_aIncome tax _xLaw and legislation _zUnited States.
655		7	_aTextbooks. _2lcgft
700	1		_aKwon, Michelle, _eauthor.
776	0	8	_iOnline version: _aLederman, Leandra. _tUnderstanding corporate taxation. _bFourth edition _dDurham, North Carolina : Carolina Academic Press, LLC, [2020] _z9781531018047 _w(DLC) 2020016082
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c9294 _d9294