Download or read book An Examination of Corporate Tax free Reorganizations written by Richard Gin Pon and published by . This book was released on 1996 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Examples Explanations for Corporate Taxation written by Cheryl D. Block and published by Aspen Publishing. This book was released on 2022-01-15 with total page 693 pages. Available in PDF, EPUB and Kindle. Book excerpt: A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis. Here’s why you need an E&E to help you study throughout the semester: Clear explanations of each class topic, in a conversational, funny style. Features hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review. It offers coverage that works with ALL the major casebooks, and suits any class on a given topic. The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.
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 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 Tax Free Reorganizations and Other Corporate Acquisitions written by and published by . This book was released on 1969 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Changes in Tax Laws on Corporate Reorganization Activity written by Myron S. Scholes and published by . This book was released on 1989 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: We present evidence that changes in tax laws passed in the 1980s, culminating with the Tax Reform Act of 1986, had a first order effect on observed merger and acquisition activity in the US. We also present evidence of increased reliance on certain institutional arrangements (unit management buyouts and going-private transactions) used to effect mergers and acquisitions that were designed to reduce the nontax costs of transacting, thereby enabling tax benefits to be realized in a larger number of mergers and acquisitions than might otherwise have occurred. We begin with a "closed-economy" perspective, focusing on the effects of changes in tax laws on the demand for mergers and acquisitions of us corporations by US corporations. We then broaden the scope of inquiry by modeling and testing the effects of changes in tax laws on the demand for mergers and acquisitions of US corporations by foreign multinationals. Here we predict and present confirmatory evidence that while the 1986 Tax Act discouraged transactions among US corporations, it increased the demand for merger and acquisition transactions between US sellers and foreign buyers.
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 Corporate Taxation written by Cheryl D. Block and published by Aspen Publishers. This book was released on 2001 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written guide helps students understand both the rules And The policy of corporate taxation. By addressing the full array of topics without overwhelming the student. Block creates a study text that professors can recommend with confidence. With a proven approach that has made the Examples and Explanations Series so successful with students, CORPORATE TAXATION: Examples and Explanations offers thorough, clear, lucid text that explores and explains the concepts under consideration. Special Features: this book reflects the latest developments in the field - incorporating the most recent tax changes, including the Taxpayer Relief Act of 1997, As well as the earlier 'check-the-box' regulations regarding classification of business entities for tax purposes. an accessible summary begins each chapter, previewing what is ahead. examples, starting with the basics and gradually building in complexity, explore concepts and challenge students to apply them to hypothetical situations based on actual cases. explanations follow each example and allow students to test their understanding while providing additional insight. plenty of charts, figures, and other graphics provide helpful visual representations of abstract legal standards and concepts.
Download or read book Taxes and Mergers written by Michael Smirlock and published by . This book was released on 1986 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 1997 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Download or read book Tax Strategies for Corporate Acquisitions Dispositions Spin offs Joint Ventures and Other Strategic Alliances Financings Reorganizations and Restructurings written by and published by . This book was released on 1995 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation of Corporations written by Richard L. Doernberg and published by Aspen Publishers. This book was released on 1994 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Announcing the long-awaited revision of noted tax expert Bill Andrews; corporate tax casebook! New co-author Alan Feld joins Professor Andrews in meticulously updating FEDERAL INCOME TAXATION OF CORPORATE TRANSACTIONS to reflect the latest statutory changes through 1993, As well as new cases and developments in corporate tax. The Third Edition features: more international cases, such as Gulf Oil Corp. v. Commissioner, affording more opportunities to explore complex transactions numerous new cases selected for currency and pedagogy discussion of leveraged buyouts and related trends of the 1980s-put into perspective thorough treatment of the important new rate advantage for long term capital gains, especially with regard to discussion of redemption transactions This new edition maintains the overall organization of previous editions. The authors begin with a general introduction that deals with early stock dividend cases And The repeal of the General Utilities doctrine. They then consider reorganization and related non-recognized provisions-before examining distributions to shareholders and corporate taxable income. This very effective approach immerses students early in the interplay of complex transactions, statutes, and unpredictable interpretations; introduces court-made doctrines in their original setting; and gives students a realistic context for studying corporate tax concepts. For skillful analysis of corporate tax policy, adopt FEDERAL INCOME TAXATION OF CORPORATE TRANSACTIONS, Third Edition. Its insightful Teacher's Manual completes a truly outstanding teaching package.
Download or read book An Investigation of the Tax Effects of Corporate Reorganizations written by Conrad B. Dougherty and published by . This book was released on 1962 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Corporate Tax Practice Series written by Louis S. Freeman and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Free Reorganizations written by Stephanie R. Hoffer and published by . This book was released on 2014 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax laws applicable to triangular mergers lack neutrality, are complex, and overlap substantially with other tax-preferred forms of corporate acquisition. Their current status is a result of both path dependency and Congress's attempt to create consistency within a framework founded upon inconsistent conceptualizations of the corporation. This article highlights problems arising under current rules, including a notable lack of tax neutrality among merger forms. It proposes pragmatic revisions made within the constraint of double taxation of corporate profits and then revisits the question through a more normative framework. The paper concludes that the tax treatment of target shareholders and the target corporation in corporate acquisitions should be disaggregated. Finally, it observes that both pragmatic and normative solutions proposed within the reorganization statute are unsatisfying in light of larger structural problems in the Internal Revenue Code.
Download or read book The S Corporation Answer Book written by Sydney S. Traum and published by Wolters Kluwer. This book was released on 2008-12-17 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
