Carolina Academic Press

Welcome to CAP Law

CAP Law Carolina Academic Press
Search:

Corporate Taxation (Paperback)


Corporate Taxation (Paperback) book jacket View Table of Contents and Introductory Material
ISBN978-1-5310-1773-6
e-ISBN978-0-32717-439-4

Corporate Taxation (Paperback)

by Charlotte Crane, Linda Beale

2012 $158.00 516 pp paper

Tags: Corporations/Corporate Law, Graduate Tax Series, Taxation

Electronic Teacher's Manual available

Available on Kindle  Available on Kindle

Available on Redshelf  Available on Redshelf

Available on LexisNexis Store Ebook available on LexisNexis Store


This is the 2019 paperback printing of the casebook published in 2012. 

Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. As such, the text includes almost no original materials from court cases or administrative guidance. It is assumed that students will read relevant materials online before class, and that the instructor will highlight those items that are particularly important for the course as it develops. The authors believe it is important for students to develop an ability to read and understand tax statutes, revenue rulings, regulation preambles and amendments on their own, without being "spoonfed" by text and teacher.

Part I of the text covers the fundamentals of corporate taxation such as the corporate tax base; distributions from corporations; shareholder transfers of property to corporations; liability assumptions in connection with those transactions; corporate liquidations; the DRD and liquidations of controlled subsidiaries; redemptions; stock distributions and similar transactions such as recapitalizations; subchapter S concepts; choice of entity and capital structure issues; taxable asset and stock acquisitions; section 338 recharacterization of stock acquisitions as asset acquisitions; the rules for carryovers; boot in reorganizations; B reorgs; C reorgs; triangular mergers; F reorgs; and an extensive discussion of section 355, including the post-General Utilities anti-abuse rules.

Part II provides a discussion of advanced topics that some instructors may wish to incorporate along with one of the earlier chapters or pick and choose for a few advanced topics at the end of the course. It deals with debt and equity issues of particular interest in the corporate context, including section 1032 and the use of a corporation's own stock, options, or tracking stock; transactions involving debt of related parties; and a brief introduction to consolidated returns, as a means of exploring advanced topics in entity organization.

Each chapter ends with comprehensive sets of Discussion and Practice Problems.

A comprehensive Teacher's Manual is also available.


Complimentary Copy RequestIf you are a professor teaching in this field you may request a complimentary copy.


700 Kent St, Durham NC 27701. (919) 489-7486, Fax (919) 493-5668
Home | About Us | Comp Copy Information | Contact Us | Order Status | Returns Policy | © CAP 2019