Federal income taxation of corporations and stockholders in a nutshell

This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Introduction -- Corporation as taxable entity -- Incorporations -- Nonliquidating distributions -- Redemptions -- Stock dividends -- Complete liquidations -- Taxable acquisitions -- Reorganizations -- Corporate divisions -- Carryover of corporate attributes -- Subchapter S.