Corporate taxation and taxation of partnerships and partners / by Douglas A.Kahn and Pamela B.Gann
Imprint
St.Paul : Minn, West, 1979
Descript
1107 p. ; 25 cm
CONTENT
Corporate taxation: Introduction to the income taxation of corporations and shareholders -- What entities are taxable as corporations? -- Distributions to shareholders -- Liquidation of a corporation -- Collapsible corporations -- Retention of corporate earnings -- Small businesses -- Organization of a corporation -- Corporate divisions -- Corporate reorganizations -- Multiple corporations -- Taxation of partnerships and partners: Taxation of partnerships and partners
SUBJECT
Corporations -- Taxation -- United States -- Cases