Examples & Explanations: Corporate Taxation offers a remarkably
clear treatment of a complex area of tax law. Demystifying Subchapter C,
Cheryl D. Block methodically explains all of the tax issues that arise from
the formation of the corporation to liquidation. Students learn by applying
the concepts in multiple problem sets and comparing their answers to Block’s
thorough analysis.
Making complicated tax laws understandable, this straightforward
introduction to the principles of corporate taxation offers:
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a logical cradle-to-grave organization—modified by considering
corporate liquidations prior to the more complex materials on tax-free
reorganizations
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numerous diagrams that illustrate the complexities and relational
aspects of corporate transactions
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practical skill development that will enable students to identify the
details that really matter in the larger context
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examples and explanations that test students’ understanding and provide
an opportunity to apply what they have learned in each chapter
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a modular chapter structure that easily adapts to different teaching
approaches
Updated throughout, the Fourth Edition features:
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updated text, examples, and explanations that reflect new legislation,
regulations, and rulings since publication of the Third Edition
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examples in Chapters 2, 3 and 11
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selected coverage of Subchapter S integrated into Chapter 2
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expanded coverage of capital structure planning
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coverage of OID, original issue discount
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coverage of section 362(e), regarding loss limitation rules
Students who use Examples & Explanations: Corporate Taxation agree:
the combination of the author’s singular clarity and the Examples &
Explanations problem format gets five stars.
Part I: Some Preliminary Matters
Chapter 1. Introduction
Chapter 2. Choice of Form and Entity Classification
Chapter 3. The Corporate Capital Structure
Part II: Corporate Formation
Chapter 4. Incorporation and Other Contributions to Capital
Part III: Corporate Midlife Events
Chapter 5. Nonliquidating Distributions
Chapter 6. Redemption Distributions
Chapter 7. Stock Dividends
Part IV: Corporate Liquidation and Related Issues
Chapter 8. General Liquidation Rules
Chapter 9. Liquidation of Subsidiaries
Part V: Corporate Acquisitions, Divisions, and Other Corporate Restructuring
Subpart A. Taxable Acquisitions
Chapter 10. Taxable Mergers and
Acquisitions
Subpart B. Tax-Free Reorganizations
Chapter 11. Introduction to Basic
Corporate Reorganization Principles
Chapter 12. Acquisitive Reorganizations
Chapter 13. Corporate Divisions
Chapter 14. Recapitalization and Other Corporate Restructuring
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Revenue
Rulings
Index
