MARC Record from Library of Congress

LEADER: 01994cam a22002774a 4500
001 2008045274
003 DLC
005 20090417101419.0
008 081017s2009 txu 000 0 eng
010 $a 2008045274
020 $a9780735539938 (hbk.)
040 $aDLC$cDLC$dDLC
043 $an-us---
050 00 $aKF6464$b.D64 2009
082 00 $a343.7305/267$222
100 1 $aDoernberg, Richard L.
245 10 $aFederal income taxation of corporations and partnerships /$cRichard L. Doernberg, Howard E. Abrams, Don A. Leatherman.
250 $a4th ed.
260 $aAustin :$bWolters Kluwer Law & Business ;$aNew York, NY :$bAspen Publishers,$cc2009.
300 $axxix, 831 p. ;$c26 cm.
500 $aRev. ed. of: Federal income taxation of corporations / Richard L. Doemberg [et al.]. 3rd ed. c1994.
505 0 $aIntroduction to the corporate income tax -- Corporate formation -- Corporate operation -- Distributions of cash and property -- Redemptions and partial liquidations -- Distributions of stock -- Liquidations -- Integration of the corporate and individual income taxes -- Taxable acquisitions -- Acquisitive reorganizations -- Divisive reorganizations -- One-party reorganizations -- Combining tax attributes : net operating losses and affiliated corporations -- Penalty provisions -- The corporation as a separate taxable entity -- S corporations : overview -- S corporations : selected topics -- Transition issues -- The structure of partnership taxation -- Determining distributive shares -- A partner's outside basis -- Nonliquidating distributions -- A partner's transactions with the partnership -- Acquisitions of partnership interests -- Dispositions of partnership interests -- Loss limitations -- Inside basis adjustments -- Partnership-level issues.
650 0 $aCorporations$xTaxation$xLaw and legislation$zUnited States$vCases.
650 0 $aPartnership$xTaxation$zUnited States$vCases.
700 1 $aAbrams, Howard E.,$d1955-
700 1 $aLeatherman, Don A.,$d1953-