Part One Some Preliminary Matters 1
Chapter 1. Introduction 3
Chapter 2. Choice of Form and Entity Classification 17
Chapter 3. The Corporate Capital Structure 33
Part Two Corporate Formation 49
Chapter 4. Incorporation and Other Contributions to Capital 51
Part Three Corporate Midlife Events 107
Chapter 5. Nonliquidating Distributions 109
Chapter 6. Redemption Distributions 143
Chapter 7. Stock Dividends 195
Part Four Corporate Liquidation and Related Issues 227
Chapter 8. General Liquidation Rules 229
Chapter 9. Liquidation of Subsidiaries 255
Part Five Corporate Acquisitions,Divisions,and Other Corporate Restructuring 271
Subpart A Taxable Acquisitions 273
Chapter 10. Taxable Mergers and Acquisitions 275
Subpart B Tax-Free Reorganizations 323
Chapter 11. Introduction to Basic Corporate Reorganization Principles 325
Chapter 12. Acquisitive Reorganizations 361
Chapter 13. Corporate Divisions 415
Chapter 14. Recapitalization and Other Corporate Restructuring 449
Table of Cases 471
Table of Internal Revenue Code Sections 473
Table of Treasury Regulations and Revenue Rulings 479
Index 483
