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02952aam a2200469 i 4500 001 E18733E42DF611EAB868BF0597128E48 003 SILO 005 20200103010057 008 190702t20192019mnua b 001 0 eng c 020 $a 1634603362 020 $a 9781634603362 035 $a (OCoLC)1107336514 040 $a YDX $b eng $e rda $c YDX $d BDX $d HVL $d LMUDL $d SLU $d GWL $d RCJ $d OCLCF $d IaU-L $d SILO 042 $a pcc 043 $a n-us--- 050 4 $a KF6465 $b .K35 2019 100 1 $a Kahn, Douglas A., $d 1934- $e author. 245 10 $a Principles of corporate taxation / $c Douglas A. Kahn, Jeffrey H. Kahn. 246 30 $a Corporate taxation 250 $a Second edition. 264 1 $a St. Paul, MN : $b West Academic Publishing, $c [2019] 300 $a xvii, 427 pages : $b illustrations ; $c 24 cm. 490 1 $a Concise hornbook series 520 $a "The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other"--Publisher's website. 504 $a Includes bibliographical references and index. 505 0 $a Introduction -- Distributions to shareholders : § 301 distributions -- Distributions in redemption of stock -- Complete liquidation of a corporation -- Taxable purchase and sale of a corporate business -- Distribution of stock and section 306 stock -- Organization of a corporation -- Corporate divisions -- Reorganizations -- Acquisition or retention of tax attributes -- S corporations. 650 0 $a Corporations $x Law and legislation $x Law and legislation $z United States. 650 0 $a Liquidation $x Taxation $z United States. 650 0 $a Corporate reorganizations $x Taxation $z United States. 650 0 $a Subchapter S corporations $x Taxation $z United States. 650 7 $a Corporate reorganizations $x Taxation. $2 fast $0 (OCoLC)fst00879712 650 7 $a Corporations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00879949 650 7 $a Liquidation $x Taxation. $2 fast $0 (OCoLC)fst00999679 650 7 $a Subchapter S corporations $x Taxation. $2 fast $0 (OCoLC)fst01136401 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 655 7 $a Hornbooks (Law) $2 fast $0 (OCoLC)fst01774270 655 7 $a Hornbooks (Law) $2 lcgft 700 1 $a Kahn, Jeffrey H., $e author. 830 0 $a Concise hornbook series. 941 $a 1 952 $l OVUX522 $d 20231018014351.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=E18733E42DF611EAB868BF0597128E48Initiate Another SILO Locator Search