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Federal Corporate Taxation (University Textbook Series) (4th ed)
Federal Corporate Taxation - University Textbook Series - 4th ed Author:Abrams, Richard L. Doernberg, Howard E. Abrams, Doernberg 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 classific... more »ation ("check-the-box") regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.« less