BOOK REVIEWS

摘要

This book is the Bible of Corporate Taxation. However, holding the present edition to a single volume, despite the exercise of considerable restraint by the authors, proved in the end to be impossible, since its size inexorably increased by several hundred pages. However, the reader is advised to retain prior editions of this work (and the final supplement thereto) for a more expansive treatment of prior law. This is especially the case in the areas of distributions in kind, redemptions, liquidations, collapsible corporations, loss carryovers, and consolidated returns.