TY  - BOOK
AU  - Hoffman, William H.
AU  - Raabe, William A.
AU  - Maloney, David M.
AU  - Young, James E.
AU  - Smith, James E.
TI  - Corporations, partnerships, estates and trusts. / 
SN  - 9781285438337
AV  - KF6276.S68 
PY  - 2015///
CY  - Stamford
PB  - Cengage Leaening
N1  - Includes appendix and index; Contents: Part 1:Introduction: Understanding and working with the federal tax law -- Part 2: Corporations: Corporations: introduction and operating rules -- Corporations: special situations -- Corporations: organization and capital structure -- Corporation: earnings and profits and dividends and distributions  -- Corporations: redemptions and liquidations -- Corporations: reorganizations -- Consolidation tax returns -- Taxation of international transactions -- Part 3: Flow-through entities: Partnerships: formation,  operation, and basis -- Partnerships: distributions, transfer of interests, and terminations -- Corporations
ER  -