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EBookClubs

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Book Federal Tax Aspects of Corporate Reorganizations

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.

Book Tax free 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.

Book Tax free Reorganizations

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:

Book Tax Considerations in Liquidations and Reorganizations

Download or read book Tax Considerations in Liquidations and Reorganizations written by and published by . This book was released on 1998 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Examples Explanations for Corporate Taxation

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.

Book Tax Accounting in Mergers and Acquisitions 2021 Edition

Download or read book Tax Accounting in Mergers and Acquisitions 2021 Edition written by Glenn R Carrington and published by . This book was released on 2020-11-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets. While at first blush, it may seem that it is always more desirable to structure a transaction as tax-free, this is not always the case. As an initial matter, the requirements for structuring a transaction as a tax-free reorganization, which are set forth in § 368, are quite strict. The strictures imposed by § 368 may not always be compatible with the business objectives of the parties to the transactions, making resort to a taxable structure more desirable. If the fair market value of a target corporation's assets is greater than the target's basis in such assets, the purchaser may wish to acquire a fair market value basis (i.e., a stepped up basis) in such assets, something that is only possible in a taxable asset acquisition or a taxable stock acquisition for which a § 338 election is made. Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective.

Book Tax Law Design and Drafting Volume 1

Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Book Federal Income Taxation of Corporations and Shareholders

Download or read book Federal Income Taxation of Corporations and Shareholders written by Boris I. Bittker and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Reorganization clauses in tax treaties

Download or read book Reorganization clauses in tax treaties written by Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois and published by . This book was released on 2013 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reorganization Clauses in Tax Treaties' analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations.0 Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment.0 However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective.0 Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global perspective.

Book Federal Income Taxation of S Corporations

Download or read book Federal Income Taxation of S Corporations written by John K. McNulty and published by . This book was released on 1992 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides introductory explanation of the purposes and uses of the federal income tax law relating to S corporations. Topics include acquiring and maintaining the S status, tax issues and consequences, effects of the S election to shareholders, and tax-free reorganizations and divisions of S corporations, as well as comparisons to C corporations and partnerships.