目次

1. Introduction to Corporate Taxation 2. Tax Consequences of Transferring Property to a New or Existing Controlled Corporation 3. Capital Structure of a Corporation 4. Non-Liquidating Distributions of Property to Shareholders (Dividends) 5. Redemptions of Stock 6. Stock Dividends 7. Corporate Liquidations and Taxable Acquisitions 8. The Pass-Through Regime of Subchapter S 9. Reorganizations: Overview 10. Acquisitive Reorganizations 11. Corporate Divisions 12. Reorganizations Involving Only One Corporation 13. Carryover of Tax Attributes 14. Anti-Abuse Measures and Special Provisions 15. Integration of Corporate and Shareholder Taxes 16. Corporate Tax Shelters