000			01253nam a22002057a 4500
008			200626b xxu||||| |||| 00| 0 eng d
020			_a9781285438337
050			_aKF6276.S68
245			_aCorporations, partnerships, estates and trusts. / _cedited by William H. Hoffman et al.
260			_aStamford : _bCengage Leaening, _c2015.
300			_axxxi + various pages : _c29 cm.
500			_aIncludes appendix and index.
505			_aContents: 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.
700			_aHoffman, William H.
700			_aRaabe, William A.
700			_aMaloney, David M.
700			_aYoung, James E.
700			_aSmith, James E.
942			_2lcc _cBK
999			_c7404 _d14904