| ISBN： | 9780735539938 |
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| ISBN： | 9780735539945 (pbk.) |
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| 编目源： | DLC DLC DLC |
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| 语种代码： | eng |
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| 地理区域代码： | n-us--- |
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| 个人名称： | Doernberg, Richard L. |
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| 题名： | Federal income taxation of corporations and partnerships / Richard L. Doernberg, Howard E. Abrams, Don A. Leatherman. |
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| 版本说明： | 4th ed. |
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| 出版发行项： | Austin : New York, NY : Wolters Kluwer Law & Business ; Aspen Publishers, c2009. |
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| 载体形态： | xxix, 831 p. ; 26 cm. |
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| 一般附注： | Rev. ed. of: Federal income taxation of corporations / Richard L. Doemberg [et al.]. 3rd ed. c1994. |
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| 格式化内容附注： | Introduction 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. |
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