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Bankruptcy and Insolvency Taxation.
The thousands of mergers, acquisitions, and start-ups that have characterized the past years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash. Consequently, bankruptcy protection is now viewed as a strategic...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
John Wiley & Sons,
2012.
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| Edición: | 4th ed. |
| Colección: | Wiley corporate F & A series.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Cover; Series; Title Page; Copyright; Preface; CHAPTER ONE: Nature of Bankruptcy and Insolvency Proceedings; ʹ 1.1 Objectives; ʹ 1.2 ALTERNATIVES AVAILABLE TO A FINANCIALLY TROUBLED BUSINESS; CHAPTER TWO: Discharge of Indebtedness; ʹ 2.1 INTRODUCTION; ʹ 2.2 DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.3 DETERMINATION OF DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.4 SECTION 108(e) ADDITIONS TO DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.5 SECTION 108(e) SUBTRACTIONS FROM DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.6 DISCHARGE OF INDEBTEDNESS INCOME EXCLUSIONS.
- ʹ 2.7 CONSEQUENCES OF QUALIFYING FOR SECTION 108(a) EXCLUSIONSʹ 2.8 SECTION 108(i) DEFERRAL AND RATABLE INCLUSION OF DOI FROM BUSINESS INDEBTEDNESS DISCHARGED BY THE REACQUISITION OF A DEBT INSTRUMENT; ʹ 2.9 USE OF PROPERTY TO CANCEL DEBT; ʹ 2.10 CONSOLIDATED TAX RETURN TREATMENT; ʹ 2.11 DISCHARGE OF INDEBTEDNESS REPORTING REQUIREMENTS; CHAPTER THREE: Partnerships and S Corporations; ʹ 3.1 INTRODUCTION; ʹ 3.2 PARTNERSHIPS; ʹ 3.3 S CORPORATIONS; CHAPTER FOUR: Taxation of Bankruptcy Estates and Debtors; ʹ 4.1 INTRODUCTION; ʹ 4.2 RESPONSIBILITY FOR FILING INCOME TAX RETURNS.
- ʹ 4.3 ACCOUNTING FOR THE BANKRUPTCY ESTATEʹ 4.4 ACCOUNTING FOR THE DEBTOR (INDIVIDUAL); ʹ 4.5 SUMMARY; CHAPTER FIVE: Corporate Reorganizations; ʹ 5.1 INTRODUCTION; ʹ 5.2 ELEMENTS COMMON TO MANY REORGANIZATION PROVISIONS; ʹ 5.3 OVERVIEW OF SPECIFIC TAX-FREE REORGANIZATIONS UNDER SECTION 368; ʹ 5.4 ACQUISITIVE ASSET REORGANIZATIONS; ʹ 5.5 STOCK ACQUISITIONS; ʹ 5.6 SINGLE-ENTITY REORGANIZATIONS; ʹ 5.7 DIVISIVE REORGANIZATIONS; ʹ 5.8 INSOLVENCY REORGANIZATIONS; ʹ 5.9 SUMMARY; CHAPTER SIX: Use of Net Operating Losses; ʹ 6.1 INTRODUCTION; ʹ 6.2 I.R.C. SECTION 381.
- ʹ 6.3 RESTRUCTURING UNDER PRIOR I.R.C. SECTION 382ʹ 6.4 CURRENT I.R.C. SECTION 382; ʹ 6.5 I.R.C. SECTION 383: CARRYOVERS OTHER THAN NET OPERATING LOSSES; ʹ 6.6 I.R.C. SECTION 384; ʹ 6.7 I.R.C. SECTION 269: TRANSACTIONS TO EVADE OR AVOID TAX; ʹ 6.8 LIBSON SHOPS DOCTRINE; ʹ 6.9 CONSOLIDATED RETURN REGULATIONS; CHAPTER SEVEN: Other Corporate Issues; ʹ 7.1 INTRODUCTION; ʹ 7.2 EARNINGS AND PROFITS; ʹ 7.3 INCORPORATION; ʹ 7.4 LIQUIDATION; ʹ 7.5 I.R.C. SECTION 338; ʹ 7.6 LIMITED LIABILITY CORPORATION; ʹ 7.7 OTHER TAX CONSIDERATIONS; ʹ 7.8 ADMINISTRATIVE EXPENSES; ʹ 7.9 OTHER ADMINISTRATIVE ISSUES.
- CHAPTER EIGHT: State and Local Taxesʹ 8.1 INTRODUCTION; ʹ 8.2 BANKRUPTCY ESTATES; ʹ 8.3 STOCK FOR DEBT; ʹ 8.4 CANCELLATION OF INDEBTEDNESS; ʹ 8.5 NET OPERATING LOSS CARRYBACK AND CARRYOVER; ʹ 8.6 STAMP TAX; ʹ 8.7 TAX IMPACT OF PLAN FOR STATE AND LOCAL PURPOSES; CHAPTER NINE: Tax Consequences to Creditors of Loss from Debt Forgiveness; ʹ 9.1 INTRODUCTION; ʹ 9.2 NATURE OF LOSSES; ʹ 9.3 BUSINESS AND NONBUSINESS LOSSES; ʹ 9.4 DETERMINATION OF WORTHLESSNESS; ʹ 9.5 SECURED DEBT; ʹ 9.6 REORGANIZATION; CHAPTER TEN: Tax Procedures and Litigation; ʹ 10.1 INTRODUCTION.
- ʹ 10.2 NOTICE AND FILING REQUIREMENTS.