1.

Record Nr.

UNINA9910149450003321

Titolo

Business tax stories / / edited by Steven A. Bank, Kirk J. Stark

Pubbl/distr/stampa

New York, New York : , : Foundation Press, , 2005

©2005

ISBN

1-63459-358-8

Descrizione fisica

1 online resource (341 pages)

Disciplina

343.73052

Soggetti

Corporations - Taxation - Law and legislation - United States - History - 20th century

Business tax - Law and legislation - United States - History - 20th century

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Evolutionary perspective on the history of U.S. business taxation / Steven A. Bank, Kirk J. Stark -- Story of the separate corporate income tax: a vehicle for regulating corporate managers / Reuven S. Avi-Yonah -- Story of the corporate reorganization provisions: from "purely paper" to corporate welfare / Ajay K. Mehrotra -- Story of Gregory: how are tax avoidance cases decided? / Assaf Likhovski -- Story of General Utilities and its repeal: much ado about nothing? / Herwig J. Schlunk -- Story of double taxation: a clash over the control of corporate earnings / Steven A. Bank -- Story of Hendler: from pyrrhic victory to modern section 357 / Karen C. Burke -- Story of Subchapter K: Mark H. Johnson's quest / Mark P. Gergen -- Story of Tufts: the "logic" of taxing nonrecourse transactions / Laura E. Cunningham, Noël B. Cunningham -- Story of Seagram: the step transaction doctrine on the rocks / Lawrence Zelenak -- Story of LLCs: combining the best features of a flawed business tax structure / Susan Pace Hamill.