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Available Formats
| Format | Title | Date | Code | Price |
|---|---|---|---|---|
| Book | Abrams and Doernberg's Federal Corporate Taxation 6th | 16/11/2007 | 9781587789953 | $48.40 |
Description
In this law school study aid, you will find updated coverage of the changes in U.S. corporate taxation: the debt/equity limitations ("non-qualified preferred stock") in corporate formations and reorganisations; 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; liberalisation of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.
Jurisdiction: USA
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