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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