Federal Income Taxation of Corporations, 3d, 2009 Supplement

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ISBN: 9781599417813 | 1599417812
Cover: Paperback
Copyright: 8/14/2009

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The 2009 Supplement updates the casebook, which provides detailed information on federal income taxation of corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of corporations.

Preface	p. iii
Table of internal Revenue Code Sections	p. viii
Table of Treasury Regulations	p. ix
Table of cases And Rulings	p. x
Taxation of Corporations and Shareholders	p. 1
Taxation of Corporate Income	p. 1
The Regular Corporate Income Tax	p. 1
Formation of the Corporation	p. 3
Receipt of Stock for Property	p. 3
Basic Principles	p. 3
"Solely for Stock"-The Receipt of Other Property	p. 3
"Solely" for Stock: Assumption of Liabilities	p. 4
The Control Requirement	p. 5
The Capital Structure of the Corporation	p. 6
Debt Versus Equity	p. 6
Dividend Distributions	p. 8
Dividend Distributions in General	p. 8
Disguised Dividends	p. 8
Intercorporate Dividends	p. 9
StockRedemptions	p. 10
Introduction	p. 10
Substantially Disproportionate Redemptions	p. 10
Termination of a Shareholder's Interest	p. 12
Distributions Not "Essentially Equivalent to a Dividend"	p. 12
Redemption Through the Use of Related Corporations	p. 13
Elective Passthrough Tax Treatment	p. 14
S Corporations	p. 14
Eligibility, Election and. Termination	p. 14
Stockholder Rules	p. 14
Revocation or Termination of S Corporation Status	p. 15
Effect of the Subchapter S Election by a Corporation With No C Corporation History	p. 16
Passthrough of Income and Loss	p. 16
General Principles	p. 16
Effect of Indirect Contributions on Limitation of Loss Deductions to Shareholder Basis	p. 18
Qualified Subchapter S Subsidiaries	p. 19
S Corporations That Have a C Corporation History	p. 19
Distributions From an S Corporation With Earnings and Profits Acumulated From Subchapter C Years	p. 19
Passive Investment Income of an S Corporation With Accumulated Earnings and Profits	p. 20
Built-in Gain Tax	p. 20
Affiliated Corporations	p. 22
Affiliated Corporations	p. 22
Consolidated Returns	p. 22
Corporate Acquisition Techniques	p. 29
Taxable Aquisitions: the Purchase and Sale of a Corporate Business	p. 29
Assets Sales and Acquistions	p. 29
Stock Sales and Aquisitions	p. 30
Tax Free Aquisitive Reorganizations	p. 32
The Fundamental Rules Governing Reorganizations	p. 32
The Basic Statutory Scheme	p. 32
The continuity of Shareholder Interest Requirement	p. 32
Qualitative and Quantitative Aspects	p. 32
The Continuity of Business Enterprise Requirement	p. 34
Tax Results to the Parties to a Reorganization	p. 35
Shareholders and Security Holders	p. 35
Stockfor Stock Aquisitions: Type (B) Reorganizations	p. 36
Stockfor Asets Aquisitions: Type (C) Reorganizations	p. 37
Triangular Reorganizations	p. 37
Acquisitive Type (D) Reorganizations	p. 39
Nonacquisitive Reorganizations	p. 41
Corporate Divisions: Spin-Offs, Split-Offs, and Split-Ups	p. 41
Active Conduct of a Trade or Business" "Device," and Other Limitations	p. 41
Active Conduct of a Trade or Business	p. 41
Distribution of "Control" and Continuity of Interest Requirements	p. 44
Consequences to Parties to a Corporate Division	p. 44
Divisive Distributions in Connection with Acquisitions	p. 44
Corporate Attributes in Reorganizations and Other Transactions	p. 46
CarryOverand Limitation of Corporate Tax Attributes	p. 46
Limitations on Net Operating Loss Carryvoers Following a Change In Corporate Ownership	p. 46
Table of Contents provided by Ingram. All Rights Reserved.

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Federal Income Taxation of Corporations, 3d, 2009 Supplement

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Federal Income Taxation of Corporations, 3d, 2009 Supplement

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