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  <titleInfo>
    <title>Corporations, partnerships, estates and trusts</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hoffman, William H.</namePart>
  </name>
  <name type="personal">
    <namePart>Raabe, William A.</namePart>
  </name>
  <name type="personal">
    <namePart>Maloney, David M.</namePart>
  </name>
  <name type="personal">
    <namePart>Young, James E.</namePart>
  </name>
  <name type="personal">
    <namePart>Smith, James E.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Stamford</placeTerm>
    </place>
    <publisher>Cengage Leaening</publisher>
    <dateIssued>2015</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxi + various pages : 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Part 1:Introduction: Understanding and working with the federal tax law -- Part 2: Corporations: Corporations: introduction and operating rules -- Corporations: special situations -- Corporations: organization and capital structure -- Corporation: earnings and profits and dividends and distributions  -- Corporations: redemptions and liquidations -- Corporations: reorganizations -- Consolidation tax returns -- Taxation of international transactions -- Part 3: Flow-through entities: Partnerships: formation,  operation, and basis -- Partnerships: distributions, transfer of interests, and terminations -- Corporations.</tableOfContents>
  <note type="statement of responsibility">edited by William H. Hoffman et al.</note>
  <note>Includes appendix and index.</note>
  <classification authority="lcc">KF6276.S68</classification>
  <identifier type="isbn">9781285438337</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">200626</recordCreationDate>
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