Download or read book Boot Distributions and Assumption of Liabilities written by Francis A. Muracca (II) and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... discusses the tax issues that arise in connection with distributions of boot by a corporation to shareholders and creditors. "Boot" is defined as money or property, other than the stock and securities permitted to be received without the recognition of gain or loss, that is received pursuant to a corporate organization, reorganization, or separation. Those who receive boot in these corporate organization, reorganization, or separation transactions generally will recognize gain (but not loss) to the extent of the value of such boot. In corporate reorganizations and separations, the gain may be treated as a dividend to the extent of the corporation's available earnings and profits."

Download or read book Boot Distributions and Assumption of Liabilities written by George C. Koutouras and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... discusses the tax problems arising in connection with boot distributions by a corporation to shareholders and creditors.

Download or read book Revised Report on Corporate Distributions and Adjustments written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1958 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contributions Distributions and Assumption of Liabilities written by Karen C. Burke and published by . This book was released on 2015 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: To combat a relatively arcane international tax-shelter abuse, Congress recently amended Code sections 357 and 362 governing contributions of encumbered property to a corporation. This Article offers a critical assessment of the recent amendments to the liability assumption rules of section 357 and corresponding basis provisions of section 362. Part I explores the divergence between the former liability assumption rules and the quot;economic benefitquot; doctrine of the section 1001 regulations. Part II focuses on the technical definition of assumption of recourse and nonrecourse liabilities under amended section 357(d). Part III examines the corollary basis provisions of section 362, as modified to reflect the section 357(d) liability assumption rules. Part IV argues that by logical extension the amended liability assumption rules could also apply to corporate distributions of encumbered property, an area overlooked by Congress. The conclusion suggests that Congress should exercise caution in extending section 357(d) principles and reconsider the approach of ad hoc anti-abuse measures.

Download or read book Report on Corporate Distributions and Adjustments to Accompany Subchapter C Advisory Group Proposed Amendments Received by the Subcommittee on Internal Revenue Taxation and Transmitted to the Committee on Ways and Means U S House of Representatives from the Advisory Group on Subchapter C of the Internal Revenue Code of 1954 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1957 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Corporations and Partnerships written by Howard E. Abrams and published by Aspen Publishing. This book was released on 2019-02-27 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt: This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: The text has been updated to reflect the 2017 Tax Cut and Jobs Act. The chapter on taxable acquisitions has been modified to be more complete yet easier to understand. The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine. The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss. Professors and students will benefit from: Clarification of the intricacies of the taxation of business enterprises Problems and examples in addition to cases and notes to cover all aspects of the subject Illustrations of typical commercial transactions An emphasis on major themes of policy and practice A book that is flexible enough to be used in two-, three-, or four-credit courses Stand-alone coverage of C corporations, S corporations, and partnerships

Download or read book Tax Management Portfolios written by and published by . This book was released on 2006 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABA Journal written by and published by . This book was released on 1974-03 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book The National Public Accountant written by and published by . This book was released on 1975 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Uniform Issue List written by and published by . This book was released on 1998 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABA Journal written by and published by . This book was released on 1972-06 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book ABA Journal written by and published by . This book was released on 1972-09 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book Federal Tax Compliance Manual written by CCH Incorporated and published by CCH. This book was released on 2007-12 with total page 1222 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's Federal Tax Compliance Manual (formerly published under title, CCH Federal Tax Manual) is a comprehensive source for explanations, practical examples, filled-in tax return forms, key tax facts, federal tax tables and other information that will assist practitioners in accurately complete federal tax returns. This convenient and authoritative resource covers the preparation of tax returns and tax compliance -- providing helpful guidance on the basic federal tax rules and forms affecting individuals and businesses. The rules applied to everyday business and personal income tax decisions are thoroughly discussed with special emphasis on how these issues should be handled on the return. Among the topics covered are: - Individuals - Corporations - Pass-Through Entities - Income, Deductions and Credits - Tax Accounting Rules - Dividends, Interest, Rents and Royalties - Retirement Plans and Distributions - Depreciation - Sales and Exchanges

Download or read book Tax Strategies for Corporate Acquisitions Dispositions Financings Joint Ventures Reorganizations and Restructurings written by and published by . This book was released on 2000 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ABA Journal written by and published by . This book was released on 1972-11 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book ABA Journal written by and published by . This book was released on 1972-10 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.

Download or read book ABA Journal written by and published by . This book was released on 1972-07 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.