Federal Income Taxation of Corporations and Stockholders in a Nutshell

Book Description
Succinct expert summary provides an overview of the fundamental issues underlying the taxation of corporations and stockholders. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. Includes discussion on nonliquidating distributions, redemptions, and stock dividends. Also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

About the Author
Professor of Law, University of Minnesota


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This work is intended to introduce students to the basic structure of corporate taxation. This edition retains the essential structure of its predecessors. Chapter 1 introduces several fundamental issues in the taxation of corporations and stockholders, and Chapter 2 focuses on the corporation as a taxable entity. Chapter 3 through 7 track the corporate life cycle from incorporation through complete liquidation, including non-liquidating distributions, redemptions and stock dividends. Chapter 8 through 11 address more advanced problems in corporate taxation, including taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes. Chapter 12 provides an overview of the taxation of S corporations. Finally, Chapter 13 discusses various reform proposals, with special attention to corporate-shareholder integration.


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