Mastering corporate tax

This book explains material students encounter in law school corporate tax courses. Its many examples reinforce the authors' explanation of the relevant Code sections, administrative interpretations, and case law. Topics covered include formation, taxable income, earnings and profits, dividends, redemptions, liquidations, reorganizations, and S corporations.

Taxation of C corporations -- Funding corporations -- Transfers to a corporation -- Dividend distributions -- Redemption distributions -- Introduction to reorganizations -- Acquisitive reorganizations -- E and F reorganizations -- Divisive reorganizations; Section 355 -- Liquidations -- Carryover of tax attributes -- Taxable acquisitions : Sections 338, 336(e), and 1060 -- Controlled and affiliated corporations; consolidated returns -- S corporations and their shareholders.