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Federal Corporate Taxation

Howard E. AbramsRichard L. Doernberg

出版	Foundation Press, 2002
主題	Business & Economics / Taxation / CorporateLaw / Taxation
ISBN	15877837709781587783777
URL	http://books.google.com.hk/books?id=-fJDAQAAIAAJ&hl=&source=gbs_api

註釋

Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations ("non-qualified preferred stock") in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification ("check-the-box") regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.