Federal Corporate Taxation, 7th (Concepts and Insights)
by Richard L. Doernberg, Howard E. Abrams, Don A. Leatherman
This concise resource explains federal corporate tax rules for students and practitioners, covering entity classification, formations, reorganizations, and distributions.
About This Book
Federal Corporate Taxation, 7th (Concepts and Insights) presents fundamental rules governing the taxation of corporations under U.S. federal law.
The text explains how corporate income is taxed, how deductions and credits operate, and how distributions to shareholders are treated.
Readers will find straightforward analysis of entity classification, corporate formations, reorganizations, and liquidations.
The book emphasizes statutory interpretation and policy considerations that shape current corporate tax rules.
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