Download or read book Taxation of Corporate Reorganizations written by K. A. Siobhan Monaghan and published by . This book was released on 2012 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Corporate Reorganizations and Divisions written by John Winfield Scott and published by . This book was released on 1972 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.

Download or read book Taxation of Corporate Reorganizations written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Aspects of Corporate Reorganizations written by Daniel M. Schneider and published by Shepard's/McGraw-Hill. This book was released on 1988 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.

Download or read book The Federal Tax Status of Corporate Reorganizations written by Richard Fisher Peirce and published by . This book was released on 1955 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Reorganizations written by Robert S. Holzman and published by . This book was released on 1956 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax and Accounting Aspects of Corporate Reorganizations 2d written by and published by . This book was released on 1972 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hidden Taxes in Corporate Reorganizations written by Arnold Rudolph Ruprecht Baar and published by . This book was released on 1935 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cases and Materials on Taxation of Business Enterprises written by Glenn E. Coven and published by West Academic Publishing. This book was released on 2002 with total page 1288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This law school casebook adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.

Download or read book Tax free Reorganizations written by Robert S. Holzman and published by . This book was released on 1967 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed information on reorganization of the business enterprise, including mergers, spinoffs, distributions, liquidations, etc. With over 500 citations to legal cases.

Download or read book Corporate Taxation Essentials written by Segal, Mark A. and published by Research & Education Assoc.. This book was released on 2013-01-01 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Corporate Taxation covers principles in business taxation, corporate taxation, taxation of capital gains, compensation, and corporate reorganizations.

Download or read book A Complete Introduction to Corporate Taxation written by Reginald Mombrun and published by . This book was released on 2006 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns. "The book is very thorough and detailed . . . While the book can certainly be used as a text, it could also serve as a valuable library resource to anyone seeking a general understanding of the structure of the corporate tax system . . . Highly recommended." -- CHOICE Magazine

Download or read book Certain Tax Aspects of Corporate Reorganizations written by John D. Larson and published by . This book was released on 1966 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of Corporate Taxation written by and published by . This book was released on 2005 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

Download or read book Tax free Reorganizations written by Robert S. Holzman and published by . This book was released on 1976 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: