116022
9781587783777
Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations ("non-qualified preferred stock") in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification ("check-the-box") regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.Richard L. Doernberg is the author of 'Federal Corporate Taxation (University Casebook Series)', published 2002 under ISBN 9781587783777 and ISBN 1587783770.
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