Abrams and Doernberg's Federal Corporate Taxation, 6th (Concepts and Insights Series)

By Howard E. Abrams, Richard L. Doernberg

ISBN-13: 9781587789953

Availability: In Stock

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Series: Concepts and Insights

Brand: Foundation Press

Pages: 384

Components: 1 Print

Free Update Period: 90 days

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Book - softbound

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$43.00

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Description

In this law school study aid, you will 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.