Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)

Succinct expert summary provides an overview of the fundamental issues underlying the taxation of corporations and stockholders. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. Includes discussion on nonliquidating distributions, redemptions, and stock dividends. Also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.Karen C. Burke is the author of 'Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)' with ISBN 9780314141620 and ISBN 0314141626.