ISBN0769869041 (softbound)
9780769869049 (softbound)
数量xxviii, 551, 3, 16, 2, 12 pages ; ; 25 cm
寄与者Walter D. Schwidetzky, Professor of Law, University of Baltimore School of Law; Fred B. Brown, Associate Professor of Law, University of Baltimore School of Law.
一般注記Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership : issuance of a partnership interest for services -- Business combinations : partnership mergers and divisions -- Anti-abuse provisions -- Death of a partner -- Taxing C corporations in general -- Corporate formation -- Debt/equity classification -- Nonliquidating distributions of property -- Stock redemptions -- Stock dividends and Section 306 stock -- Complete liquidations and taxable acquisitions -- Corporate penalty taxes -- Corporate reorganizations -- Corporate divisions -- Corporate tax attributes -- Taxation of S corporations and shareholders