Category: Business, Finance & Law|
The author of the book: Douglas A. Kahn
Format files: PDF, EPUB, TXT, DOCX
The size of the: 947 KB
Edition: West Academic Press
Date of issue: 30 June 2010
Description of the book "Principles of Corporate Taxation":The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.
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