Federal Income Taxation of Corporations and Shareholders

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Federal Income Taxation of Corporations and Shareholders provides guidance on navigating the tax code, both present and future, so you can provide the most benefit to your corporation or shareholders. You’ll get the deep understanding of complex tax matters you need to make the best tax decisions and develop the best corporate tax strategies.

The trusted guidance found in this resource is cited in more than a dozen decisions by the U.S. Supreme Court; is found in nearly 500 opinions by the federal courts; and is included in more than 250 IRS rulings. You’ll get expert advice on tax matters such as mergers and acquisitions, corporate divisions, consolidated returns, and corporate reorganizations.

Federal Income Taxation of Corporations and Shareholders provides:

• Information that will help you understand potential opportunities and pitfalls in corporate transactions
• Detailed coverage of the latest tax legislation
• Precise explanations of tax problems, so you can easily glean the implications of the Code
• In-depth analysis of recent cases and decisions
• Practical examples describing rules and regulations that affect the distribution of dividends

• Bittker & Eustice: Federal Income Taxation of Corporations & Shareholders
  • Chapter 1: Introductory
  • Chapter 2: Definition of “Corporation”
  • Chapter 3: Organization of a Corporation: Section 351 and Related Problems
  • Chapter 4: Corporation's Capital Structure: Debt vs. Equity
  • Chapter 5: The Corporation Income Tax
  • Chapter 6: Corporate Elections Under Subchapter S
  • Chapter 7: Penalty Taxes on Undistributed Corporate Income
    • A. The Accumulated Earnings Tax
    • B. The Tax on Personal Holding Companies
  • Chapter 8: Dividends and Other Nonliquidating Distributions
    • A. Distributions of Money and General Rules
    • B. Distributions of Property Other Than Money
    • C. Distributions of Corporation's Own Stock and Stock Rights
    • D. Preferred Stock Bailouts and Section 306
  • Chapter 9: Stock Redemptions
    • A. Sale Versus § 301 Treatment
    • B. Collateral Consequences to Shareholders and the Distributing Corporation
  • Chapter 10: Liquidations, Sales, and Other Corporate Asset Transactions
    • A. Subsidiary Liquidations
    • B. Taxable Liquidations
    • C. Taxable Asset Transactions
    • D. Taxable Stock Transactions Treated as Asset Transactions
    • E. Planning Transactions for Removing Assets from Corporate Solution
    • F. Collapsible Corporations
  • Chapter 11: Corporate Divisions
  • Chapter 12: Corporate Reorganizations
    • A. General Considerations for Reorganizations
    • B. Treatment of Parties to a Reorganization
    • C. Types of Reorganizations
    • D. Special Problems in Reorganizations
  • Chapter 13: Affiliated Corporations
    • A. Multiple Corporations Generally
    • B. Transactions Between Affiliated Corporations: § 482 and Related Provisions
    • C. Consolidated Returns
  • Chapter 14: Corporate Tax Attributes: Survival and Transfer
    • A. Background and Introduction
    • B. Carryover Items and Computation Mechanics: § 381(c)
    • C. Limitations on Enjoyment of Corporate Tax Attributes
  • Chapter 15: Foreign Corporations and Foreign-Source Income
    • A. Taxation of Foreign Corporations—In General
    • B. Domestic Corporations With Foreign-Source Income
    • C. Foreign Personal Holding Companies and Foreign Investment Companies
    • D. Controlled Foreign Corporations
    • E. Organization, Liquidation, and Reorganization of Foreign Corporations: § 367 and Related Provisions

• Checkpoint Tax Research Demo View