The Locator -- [(subject = "Income tax--Law and legislation--United States")]

1214 records matched your query       


Record 21 | Previous Record | Long Display | Next Record
02844aam a2200457 i 4500
001 7775ADC6DDAE11EDB031D5162DECA4DB
003 SILO
005 20230418010100
008 191006t20192019mnu      b    001 0 eng c
010    $a 2020289244
020    $a 9781642428780
020    $a 1642428787
035    $a (OCoLC)1122448273
040    $a YDX $b eng $e rda $c YDX $d BDX $d WVU $d OCLCF $d NDL $d OCL $d DLC $d GWL $d OCLCO $d SILO
042    $a pcc
043    $a n-us---
050 00 $a KF6464 $b .F863 2019
100 1  $a Schwarz, Stephen, $e author.
245 10 $a Fundamentals of corporate taxation : $b cases and materials / $c Stephen Schwarz (Professor of Law Emeritus, University of California, Hastings College of the Law), Daniel J. Lathrope (Distinguished E.L. Wiegand Professor of Law, University of San Francisco School of Law).
250    $a Tenth edition.
264  1 $a St. Paul, MN : $b Foundation Press, $c [2019]
300    $a lx, 743 pages ; $c 26 cm.
490 1  $a University casebook series
504    $a Includes bibliographical references and index.
505 0  $a An overview of the taxation of corporations and shareholders -- Formation of a corporation -- Capital structure -- Nonliquidating distributions -- Redemptions and partial liquidations -- Stock dividends and Section 306 stock -- Complete liquidations -- Taxable corporate acquisitions -- Acquisitive reorganizations -- Corporate divisions -- Nonacquisitive, nondivisive reorganizations -- Carryovers of corporate tax attributes -- Affiliated corporations -- Anti-avoidance rules -- S corporations.
520    $a The tenth edition of this casebook teaches the "fundamentals" of a highly complex subject with explanatory text, problems, and a mix of original source materials to accompany the Code and regulations. This revision discusses all significant developments since the last edition, including relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
500    $a Law Library's copy donated by Carolyn Jones. $5 IaU-L
650  0 $a Corporations $x Law and legislation $x Law and legislation $z United States $v Cases.
650  0 $a Income tax $x Law and legislation $z United States $v Cases.
650  7 $a Corporations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00879949
650  7 $a Income tax $x Law and legislation. $2 fast $0 (OCoLC)fst00968749
651  7 $a United States. $2 fast $0 (OCoLC)fst01204155
655  7 $a Casebooks (Law) $2 fast $0 (OCoLC)fst01774238
655  7 $a Trials, litigation, etc. $2 fast $0 (OCoLC)fst01423712
655  7 $a Casebooks (Law) $2 lcgft
655  7 $a Recueils de cas. $2 rvmgf
700 1  $a Lathrope, Daniel J., $d 1951- $e author.
830  0 $a University casebook series.
941    $a 1
952    $l OVUX522 $d 20231017022521.0
956    $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=7775ADC6DDAE11EDB031D5162DECA4DB

Initiate Another SILO Locator Search

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.