Mastering Corporate Tax
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Mastering Corporate Tax guides students through the complex tax rules affecting corporations and their shareholders. It describes, and provides comprehensive examples to illustrate, the tax consequences of corporate formations, distributions, stock redemptions, liquidations, and reorganizations. The primary focus is on corporations subject to subchapter C (so-called C corporations).
The text also introduces the special stock ownership and income pass-through rules applied to corporations described in subchapter S (so-called S corporations). This text supplements casebook coverage of corporate taxation.
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|Author||Mombrun, Richmond, Branch|
|Publisher||Carolina Academic Press|