White on New York Corporations: Business corporation law

50 percent 9th Cir acquired adjusted agreement alternative minimum tax amount apply attribution basis benefit Bull business purpose capital gain cash class of stock closely held corporation collapsible Commissioner common stock compensation controlled group corporation's creditors debt deduction dividend earnings and profits effect election employee example fair market value favorable filing holder incentive stock option income tax incorporation infra Internal Revenue Code Internal Revenue Service investment issued liability limitation loss merger multiple corporations ordinarily ordinary income ownership Pages Numbered parent corporation payment penalty tax pension personal holding company preferred stock prior profit-sharing plan purchasing corporation received redemption reorganization requirement rules Section selling corporation Service shareholder's shareholders shares spin-off statutory stock interest stock option Subchapter subsidiary substantial supra target corporation Tax Court tax purposes tax rate tax treatment tax-free taxable income taxpayer tion Title page thru trade or business transaction transfer transferor Treas trust