Federal income taxation of corporations and partnerships

XXIX, 831 S.

26 cm

Rev. ed. of: Federal income taxation of corporations / Richard L. Doemberg ..., 3. ed. c 1994

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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