Transcription of UNDERSTANDING CORPORATE TAXATION - …
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UNDERSTANDING CORPORATE TAXATION - …
UNDERSTANDINGCORPORATE TAXATIONL eandra LedermanProfessor of LawGeorge Mason UniversitySchool of Law 0001 VERSACOMP ( ) COMPOSE2 ( )09/11/03 (11:25) UNDERSTANDING FEDERAL INCOME TAXATIONJ:\VRS\DAT\03135\ --- --- POST1 Library of Congress Cataloging-in-Publication DataLederman, LeandraUnderstanding CORPORATE TAXATION /Leandra Lederman,p. cm. ( UNDERSTANDING series)Includes 0-8205-4764-6 (softbound)1. Corporations TAXATION Law and legislation United States. tax Law and legislation United States.
change to another form of business without undergoing a taxable liquida- tion. 6 It is also possible for a C corporation to pay less tax than a flow- through entity such as a partnership or S corporation, if the corporation
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