Federal Corporate Taxation
Auteur : Howard E. Abrams, Richard L. Doernberg
Date de publication : 1995
Éditeur : Foundation Press
Nombre de pages : 345
Résumé du livre
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0