Download or read book Corporate Distributions in Kind and Sale of Property by Stockholders written by George E. Cleary and published by . This book was released on 1951 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Reasonable Compensation written by Anne E. Moran and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
Download or read book A Treatise on the Law of Corporations Having a Capital Stock written by William Wilson Cook and published by . This book was released on 1908 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporations and Corporate Distributions written by Robert J. McDonald and published by . This book was released on 1962 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Taxation of S Corporations written by Deborah H. Schenk and published by Law Journal Press. This book was released on 2017-09-28 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book features: a detailed analysis of the regulations on eligibility requirements; a discussion of the passive activity rules; and a valuable chapter on financially distressed S corporations.
Download or read book PPC Tax Planning Guide Closely Held Corporations written by Albert L. Grasso and published by . This book was released on 1993-08-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cryptocurrency written by Congressional Research Service and published by Independently Published. This book was released on 2019-01-03 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cryptocurrencies are digital money in electronic payment systems that generally do not require government backing or the involvement of an intermediary, such as a bank. Instead, users of the system validate payments using certain protocols. Since the 2008 invention of the first cryptocurrency, Bitcoin, cryptocurrencies have proliferated. In recent years, they experienced a rapid increase and subsequent decrease in value. One estimate found that, as of August 2018, there were nearly 1,900 different cryptocurrencies worth about $220 billion. Given this rapid growth and volatility, cryptocurrencies have drawn the attention of the public and policymakers. A particularly notable feature of cryptocurrencies is their potential to act as an alternative form of money. Historically, money has either had intrinsic value or derived value from government decree. Using money electronically generally has involved using the private ledgers and systems of at least one trusted intermediary. Cryptocurrencies, by contrast, generally employ user agreement, a network of users, and cryptographic protocols to achieve valid transfers of value. Cryptocurrency users typically use a pseudonymous address to identify each other and a passcode or private key to make changes to a public ledger in order to transfer value between accounts. Other computers in the network validate these transfers. Through this use of blockchain technology, cryptocurrency systems protect their public ledgers of accounts against manipulation, so that users can only send cryptocurrency to which they have access, thus allowing users to make valid transfers without a centralized, trusted intermediary. Money serves three interrelated economic functions: it is a medium of exchange, a unit of account, and a store of value. How well cryptocurrencies can serve those functions relative to existing money and payment systems likely will play a large part in determining cryptocurrencies' future value and importance. Proponents of the technology argue cryptocurrency can effectively serve those functions and will be widely adopted. They contend that a decentralized system using cryptocurrencies ultimately will be more efficient and secure than existing monetary and payment systems. Skeptics doubt that cryptocurrencies can effectively act as money and achieve widespread use. They note various obstacles to extensive adoption of cryptocurrencies, including economic (e.g., existing trust in traditional systems and volatile cryptocurrency value), technological (e.g., scalability), and usability obstacles (e.g., access to equipment necessary to participate). In addition, skeptics assert that cryptocurrencies are currently overvalued and under-regulated. The invention and proliferation of cryptocurrencies present numerous risks and related policy issues. Cryptocurrencies, because they are pseudonymous and decentralized, could facilitate money laundering and other crimes, raising the issue of whether existing regulations appropriately guard against this possibility. Many consumers may lack familiarity with cryptocurrencies and how they work and derive value. In addition, although cryptocurrency ledgers appear safe from manipulation, individuals and exchanges have been hacked or targeted in scams involving cryptocurrencies. Accordingly, critics of cryptocurrencies have raised concerns that existing laws and regulations do not adequately protect consumers dealing in cryptocurrencies. At the same time, proponents of cryptocurrencies warn against over-regulating what they argue is a technology that will yield large benefits. Finally, if cryptocurrency becomes a widely used form of money, it could affect the ability of the Federal Reserve and other central banks to implement and transmit monetary policy, leading some observers to argue that central banks should develop their own digital currencies (as opposed to a cryptocurrency); others oppose this idea.
Download or read book Estate Planning Strategies Designed for the C Corporation written by Jeffrey A. Galant and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Estate planners need to be mindful of the potential for double taxation when shares of a C corporation are transferred, and of the various strategies available to ameliorate the tax impact. The Supreme Court in 1935 in the General Utilities case laid the foundation for the 1939 and 1954 code provisions that did not tax to a distributing corporation in kind distributions to shareholders. This allowed for the disposition of a business operated in corporate form at the cost of only a single level of tax. The 1986 Tax Reform Act changed the landscape by providing that in kind liquidating distributions were taxable to the distributing corporation. Hence, the double tax.The strategies discussed include treating the corporation as a nominee of the taxpayer rather than as the taxpayer, as described in Bollinger; structuring the sale of the business so that a substantial portion of the goodwill being acquired is considered the property of a shareholder who is an individual rather than of the corporation, as explained in Martin Ice Cream; using a charitable remainder trust to facilitate succession planning for a family business, as suggested in certain IRS rulings; employing the National Starch transaction and section 351 to preserve the step up in basis of the shares of an elderly stockholder, and engaging in a leveraged ESOP transaction to defer if not eliminate the business owner's gain on the sale of the corporation's shares and allowing the corporation to facilitate the purchase of such shares by deducting 100% of the purchase price.
Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1984 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Basis of Assets written by and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book Comparative Company Law written by Andreas Cahn and published by Cambridge University Press. This book was released on 2018-10-04 with total page 1095 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents in-depth, comparative analyses of German, UK and US company laws illustrated by leading cases, with German cases in English translation.
Download or read book A Treatise on Stock and Stockholders and General Corporation Law written by William Wilson Cook and published by . This book was released on 1889 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation of Corporations and Stockholders in a Nutshell written by Jonathan Sobeloff and published by . This book was released on 1978 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Angel Investing written by Joe Wallin and published by Holloway, Inc.. This book was released on 2020-07-01 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Angel Investing: Start to Finish is the most comprehensive practical and legal guide written to help investors and entrepreneurs avoid making expensive mistakes. Angel investing can be fun, financially rewarding, and socially impactful. But it can also be a costly endeavor in terms of money, time, and missed opportunities. Through the successes, failures, and collective experience of the authors you’ll learn how to navigate the angel investment process to maximize your chances of success and manage downside risks as an investor or entrepreneur. You’ll learn how: - Lead investors evaluate deals - Lawyers think through term sheets - To keep perspective through losses and triumphs This book will also be of use to founders raising an angel round, who will be wise to learn how decisions are made on the other side of the table. No matter where you’re starting from, this book will give you the context to become a savvier thinker, a better negotiator, and a positive member of the angel investing and startup communities.
