Understanding taxation of business entities /

• Material Type: 図書
• ISBN: 0769869041 (softbound); 9780769869049 (softbound)
• Title: Understanding taxation of business entities /
• Publication, Distribution, etc.: New Providence, NJ : : LexisNexis,
• Publication Date: [2015].
• Extent: xxviii, 551, 3, 16, 2, 12 pages ; ; 25 cm
• Contributor: 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.
• Place of Publication (Country Code): n-us---
• Text Language Code: eng
• NDC 10th ed.: 345.3 : Taxations
• Target Audience: 一般
• Note (General): 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
• Availability: 閲可/個否/協可
• Holding library: 東京都立中央図書館
• Note (Library): 所蔵場所 : 2F開; 301
• Call No.: 345.3-S41-U
• Data Provider (Database): 東京都立中央図書館 : 公共図書館蔵書
• Bibliographic ID (SomokuID): 1352019056; 7107478085
• OCLC No.: 2014044146; https://www.worldcat.org/oclc/2014044146; (OCoLC)894816639; https://www.worldcat.org/oclc/(OCoLC)894816639