**Intact Gift Giving Condition book**
The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. This edition has been completely revised to reflect the 2017 Act and developments through October 2023. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.