<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02591cam a2200421 i 4500</leader>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">3611</subfield>
    <subfield code="d">3611</subfield>
  </datafield>
  <controlfield tag="001">17900541</controlfield>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20250626113558.0</controlfield>
  <controlfield tag="008">130927s2013    maua          000 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">  2013038600</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781292065571</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0132752670</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">KyUL</subfield>
    <subfield code="b">eng</subfield>
    <subfield code="c">KyU</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">pcc</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">KF6450</subfield>
    <subfield code="b">.S33 2015</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">KF6450 .S33 2015</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Scholes, Myron S.,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Taxes and business strategy :</subfield>
    <subfield code="b">a planning approach /</subfield>
    <subfield code="c">Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Michelle Hanlon, Edward L. Maydew, Terry Shevlin.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Fifth edition.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
    <subfield code="a">Boston :</subfield>
    <subfield code="b">Pearson,</subfield>
    <subfield code="c">[2016]</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xviii, 510 pages :</subfield>
    <subfield code="b">illustrations ;</subfield>
    <subfield code="c">27 cm</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="a">text</subfield>
    <subfield code="2">rdacontent</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="a">unmediated</subfield>
    <subfield code="2">rdamedia</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="a">volume</subfield>
    <subfield code="2">rdacarrier</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Introduction to tax strategy -- Tx law fundamentals -- Returns on alternative savings vehicles -- Choosing the optimal organizational form -- Implicit taxes and clienteles, arbitrages, restriction, and frictions -- Non tax costs of tax planning -- The importance of marginal tax rates and dynamic tax-planning considerations -- Compensation planning -- Pension and retirement planning -- Multinational tax planning : introduction and investment decisions -- Multinational tax planning : foreign tax credit limitations and income shifting -- Corporations : formation, operation, capital structure, and liquidation -- Introduction to mergers, acquisitions, and divestitures -- Taxable acquisitions of freestanding C corporations -- Taxable acquisitions of S corporations -- Tax-free acquisitions of freestanding C corporations -- Tax planning for divestitures -- Estate and gift tax planning.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Business enterprises</subfield>
    <subfield code="x">School of Business and Education</subfield>
    <subfield code="x">School of Business and Education</subfield>
    <subfield code="z">United States.</subfield>
    <subfield code="2">Taxation </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Tax planning</subfield>
    <subfield code="z">United States.</subfield>
    <subfield code="2">Taxation </subfield>
    <subfield code="x">School of Business and Education</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Wolfson, Mark A.,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Erickson, Merle Matthew,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Hanlon, Michelle Lee,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Maydew, Edward L.</subfield>
    <subfield code="q">(Edward Lyle)</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Shevlin, Terry,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="775" ind1="0" ind2="8">
    <subfield code="i">Revision of:</subfield>
    <subfield code="t">Taxes and business strategy</subfield>
    <subfield code="b">4th ed.</subfield>
    <subfield code="d">Upper Saddle River, N.J. : Pearson Prentice Hall, c2009</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">LLB</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">KyUCL</subfield>
    <subfield code="b">KyUCL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2017-02-25</subfield>
    <subfield code="e">Purchse</subfield>
    <subfield code="g">6137.00</subfield>
    <subfield code="o">KF6450 .S33 2015</subfield>
    <subfield code="p">KYU/2017/6581</subfield>
    <subfield code="r">2026-03-31</subfield>
    <subfield code="w">2017-02-25</subfield>
    <subfield code="y">LLB</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">KyUCL</subfield>
    <subfield code="b">KyUCL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2017-02-25</subfield>
    <subfield code="e">Purchse</subfield>
    <subfield code="g">6137.00</subfield>
    <subfield code="o">KF6450 .S33 2015</subfield>
    <subfield code="p">KYU/2017/6582</subfield>
    <subfield code="r">2017-02-25</subfield>
    <subfield code="w">2017-02-25</subfield>
    <subfield code="y">LLB</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">KyUCL</subfield>
    <subfield code="b">KyUCL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2017-02-25</subfield>
    <subfield code="e">Purchse</subfield>
    <subfield code="g">6137.00</subfield>
    <subfield code="o">KF6450 .S33 2015</subfield>
    <subfield code="p">KYU/2017/6583</subfield>
    <subfield code="r">2026-03-31</subfield>
    <subfield code="w">2017-02-25</subfield>
    <subfield code="y">LLB</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">KyUCL</subfield>
    <subfield code="b">KyUCL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2017-02-25</subfield>
    <subfield code="e">Purchse</subfield>
    <subfield code="g">6137.00</subfield>
    <subfield code="o">KF6450 .S33 2015</subfield>
    <subfield code="p">KYU/2017/6584</subfield>
    <subfield code="r">2026-03-31</subfield>
    <subfield code="w">2017-02-25</subfield>
    <subfield code="y">LLB</subfield>
  </datafield>
</record>
