Federal Income Taxation of Corporate Transactions Book

	Preface
1	Basic Issues Under Primitive Statutes	1
2	Continuity of Interest	75
3	Business Purpose and Step Transactions	137
4	Transfers to Controlled Corporations	195
5	Creditors in and After Reorganization (and 351 Exchanges)	239
6	Parent and Subsidiary Corporations	301
7	Dividends	349
8	Coordination of Shareholder and Corporate Taxation	395
9	Stock Redemptions	467
10	Stock Dividends and Recapitalizations	573
11	Tax-free Divisions	617
12	Reincorporation and Redemptions by Related Corporations	665
13	Net Operating Losses	727
	Table of Cases	775
	Table of Revenue Procedures and Rulings	777
	Bibliography	779
	Index	789