Introduction -- Distributions to shareholders : ยง 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.
Summary:
"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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.