书目详细信息
： Mastering corporate tax /
书目信息 机读格式(MARC)
| ISBN： | 9781594603686 (alk. paper) |
|---|---|
| ISBN： | 1594603685 (alk. paper) |
| 编目源： | DLC DLC YDXCP BTCTA C#P BWX CDX TOL UTV DLC |
| 地理区域代码： | n-us--- |
| 个人名称： | Mombrun, Reginald. |
| 题名： | Mastering corporate tax / Reginald Mombrun, Gail Levin Richmond, Felicia Branch. |
| 索书号： | D971.222/M732E |
| 出版发行项： | Durham, N.C. : Carolina Academic Press, c2009. |
| 载体形态： | xxxvii, 340 p. : ill. ; 23 cm. |
| 一般附注： | Includes index. |
| 格式化内容附注： | Sources of tax law -- Corporate tax policy and doctrines -- An overview of C corporation taxation -- Incorporation of a business-section 351 -- Corporation's capital structure -- Dividend distributions -- Redemption distributions -- Acquisitive reorganizations -- Nonacquisitive, nondivisive reorganizations (recapitalizations, F reorganizations) -- Divisive reorganizations-section 355 -- Termination of the corporation (corporate liquidation) -- Carryover of tax attributes -- Certain taxable transactions -- Controlled corporations and affiliated corporations -- Consolidated returns -- Taxation of S corporations and their shareholders. |