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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions

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Chapter 18 - Corporate taxation: Nonliquidating distributions. In this chapter, the learning objectives are: Explain how distributions from a corporation are taxed to a shareholder, compute earnings and profits to determine shareholder dividend income and stock basis, describe “constructive” dividends,...

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Nội dung Text: Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions

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