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Federal Taxation of Corporations and Corporate Transactions

Steven Dean and Bradley Borden

$265.00

  • ISBN: 9781454858041

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  • Description

    Federal Taxation of Corporations and Corporate Transactions by Bradley Borden and Steven Dean provides a comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have developed in a setting that reflects practice in the real world.

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  • Details
    Page Count 600
    Published 09/15/2017
  • Additional Product Details

    Detailed Table of Contents (PDF Download)

    Summary of Contents

    Contents
    Preface
    Acknowledgments

    CHAPTER 1
    Introduction to Transactional Tax Practice and Review of Basic Income Tax Concepts

    PART I
    CORPORATE FORMATION AND CHARACTERISTICS
    CHAPTER 2
    Choice of Entity
    CHAPTER 3
    Corporate Capital Structure
    CHAPTER 4
    Corporate Formation

    PART II
    CORPORATE TRANSACTIONS WITH SHAREHOLDERS
    CHAPTER 5
    Operating Distributions
    CHAPTER 6
    Related Corporations and Other Bailout Techniques
    CHAPTER 7
    Complete Liquidations

    PART III
    TRANSFORMATIVE TRANSACTIONS
    CHAPTER 8
    Taxable Acquisitions
    CHAPTER 9
    Tax-Free Acquisitive Reorganizations
    CHAPTER 10
    Tax-Free Divisive Reorganizations
    CHAPTER 11
    Other Tax-Free Transactions

    PART IV
    THE BORDERS OF SUBCHAPTER C
    CHAPTER 12
    Consolidated Returns
    CHAPTER 13
    S Corporations
    CHAPTER 14
    Survival of Tax Attributes

    Table of Cases
    Table of Authorities
    Index

  • Author Information

    Bradley Borden

    Bradley T. Borden is a Professor of Law at Brooklyn Law School. Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and flow-through entities (including tax partnerships, REITs, and REMICs). He teaches Partnership Taxation, Taxation of Real Estate Transactions and a general income tax course, and is affiliated with the Dennis J. Block Center for the Study of International Business Law. His work on flow-through and transactional tax theory appears in articles published in many law reviews such as Baylor Law Review, University of Cincinnati Law Review, Florida Law Review, Georgia Law Review, Houston Law Review, Iowa Law Review, Tax Lawyer, and Virginia Tax Review, among others. His articles also frequently appear in leading national tax journals including Journal of Taxation, Journal of Taxation of Investments, Real Estate Taxation, and Tax Notes.

    In addition to Taxation and Business Planning for Partnerships and LLCs (Aspen Publishers, 2017), Professor Borden is the author or co-author of several books, including Limited Liability Entities: a State by State Guide to LLCs, LLPs, and LPs (Wolters Kluwer Law & Business 2012, with seven annual updates), Tax-Free Like-Kind Exchanges (Civic Research Institute, 2nd ed. forthcoming 2015), Taxation and Business Planning for Partnerships and LLCs (Aspen Publishers, forthcoming 2016), and Taxation and Business Planning for Real Estate Taxation (LexisNexis, 2nd ed., in progress). The U.S. Court of Appeals for the Fifth and Ninth Circuits, the U.S. Court of Federal Claims, state judicial bodies, and federal and state bar associations have cited Professor Borden’s work in their opinions and publications. He is frequently quoted in leading news publications such as The Los Angeles Times, The National Law Journal, and Reuters and blogs about tax issues for The Huffington Post.

    Professor Borden has worked as a consultant to The Joint Committee on Taxation, Congress of the United States and also often serves as an expert witness or consultant on major litigation matters that relate to real estate, flow-through taxation or legal malpractice. Before entering academia, he practiced tax law in the San Antonio, Texas law firm of Oppenheimer, Blend, Harrison & Tate, Inc. He is active in the American Bar Association Section of Taxation, is a past chair of its Sales, Exchanges & Basis Committee, and is a fellow of the American College of Tax Counsel.

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