Federal Income Taxation of Corporations and Stockholders in a Nutshell or Excellence in Business

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C Burk

This work is intended to introduce students to the basic structure of corporate taxation. This edition retains the essential structure of its predecessors. Chapter 1 introduces several fundamental issues in the taxation of corporations and stockholders, and Chapter 2 focuses on the corporation as a taxable entity. Chapter 3 through 7 track the corporate life cycle from incorporation through complete liquidation, including non-liquidating distributions, redemptions and stock dividends. Chapter 8 through 11 address more advanced problems in corporate taxation, including taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes. Chapter 12 provides an overview of the taxation of S corporations. Finally, Chapter 13 discusses various reform proposals, with special attention to corporate-shareholder integration.

Table of Contents:

Preface

Table of Cases

Table of Internal Revenue Code Sections, Regulations and Rulings

Chapter

1. Introduction

2. Corporation as Taxable Entity

3. Incorporations

4. Non-liquidating Distributions

5. Redemptions

6. Stock Dividends

7. Complete Liquidations; Collapsible Corporations

8. Taxable Acquisitions

9. Reorganizations

10. Corporate Divisions

11. Carryover of Corporate Attributes

12. Subchapter S

13. Integration

Interesting textbook: Corporate Finance or Racism without Racists

Excellence in Business

Author: Courtland L Bove

KEY BENEFIT: With its real-life examples and cases, and its lively, conversational writing style, Bovee/Thill/Mescon brings concepts to life and prepares students for obtaining and pursuing satisfying business careers.
KEY TOPICS: Bovee/Thill/Mescon weaves a four-part pedagogical tool through out each chapter.  It starts with Orient, which outlines what is going to be covered in the chapter and then connects these topics with a “role-model” business professional.  Next is Explore, which looks at the skills that their “role-model” used in order to be successful.  Third is Confirm, which revisits what they have learned in the chapter.  And, finally, Apply allows students to use the skills they have learned in the chapter.
MARKET: For introductory level business students.

Table of Contents:

Preface xvii

Part One Conducting Business in the Global Economy

1 In Pursuit of Prosperity: The Fundamentals of Business and Economics 24

2 Business Done Right: Ethics and Social Responsibility 60

3 Wild World: Competing in the Global Economy 96

4 Business at the Speed of Light: Information Technology and E-Commerce 130

 

Part Two Starting and Organizing a Business

5 Building the Foundation: Forms of Business Ownership 168

6 Putting Yourself in Charge: Entrepreneurs and Small Business Owners 196

Part Three Managing a Business

7 From Planning to Inspiration: The Functions of Management 228

8 We’re All in This Together: Organization and Teamwork 262

9 Creating Value: Producing Quality Goods and Services 292

Part Four Managing Employees

10 Lighting the Fire: Employee Motivation, Workforce Trends, and Labor Relations 330

11 Taking Care of Employees: Managing Human Resources 364

Part Five Developing Marketing Strategies to Satisfy Customers

12 Connecting with Customers: The Art and Science of Marketing 404

13 Defining the Exchange: Product and Pricing Strategies 436

14 Delivering Value: Distribution Strategies 466

15 Spreading the Message: Promotional Strategies 494

Part Six Managing Accounting and Financial Resources

16 Getting to the Bottom Line: Basic Accounting Concepts 526

17 Keeping the Engine Running: Financial Management and Banking 558

18 Investing in the Future: Securities and Investment Strategies 586

 

APPENDIXA A-1

APPENDIX B B-1

APPENDIX C C-1

APPENDIXD D-1

REFERENCES R-1

INDEX XXX

B R I E F C O N T E N T S

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