Download or read book Federal Income Tax Project, Subchapter C written by American Law Institute and published by . This book was released on 1982 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study undertakes to analyse the treatment of corporate acquisitions and distributions in the taxation of corporate and shareholder income under Subchapter C of Chapter 1 of the Internal Revenue Code and to recommend approaches to simplification and imrpovement.