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...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc
2012.
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| Edición: | 4th ed |
| Colección: | Wiley Corporate F&A
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628557406719 |
Tabla de Contenidos:
- Cover; Series; Title Page; Copyright; Preface; CHAPTER ONE: Nature of Bankruptcy and Insolvency Proceedings; 1.1 Objectives; 1.2 ALTERNATIVES AVAILABLE TO A FINANCIALLY TROUBLED BUSINESS; CHAPTER TWO: Discharge of Indebtedness; 2.1 INTRODUCTION; 2.2 DISCHARGE OF INDEBTEDNESS INCOME; 2.3 DETERMINATION OF DISCHARGE OF INDEBTEDNESS INCOME; 2.4 SECTION 108(e) ADDITIONS TO DISCHARGE OF INDEBTEDNESS INCOME; 2.5 SECTION 108(e) SUBTRACTIONS FROM DISCHARGE OF INDEBTEDNESS INCOME; 2.6 DISCHARGE OF INDEBTEDNESS INCOME EXCLUSIONS
- 2.7 CONSEQUENCES OF QUALIFYING FOR SECTION 108(a) EXCLUSIONS 2.8 SECTION 108(i) DEFERRAL AND RATABLE INCLUSION OF DOI FROM BUSINESS INDEBTEDNESS DISCHARGED BY THE REACQUISITION OF A DEBT INSTRUMENT; 2.9 USE OF PROPERTY TO CANCEL DEBT; 2.10 CONSOLIDATED TAX RETURN TREATMENT; 2.11 DISCHARGE OF INDEBTEDNESS REPORTING REQUIREMENTS; CHAPTER THREE: Partnerships and S Corporations; 3.1 INTRODUCTION; 3.2 PARTNERSHIPS; 3.3 S CORPORATIONS; CHAPTER FOUR: Taxation of Bankruptcy Estates and Debtors; 4.1 INTRODUCTION; 4.2 RESPONSIBILITY FOR FILING INCOME TAX RETURNS
- 4.3 ACCOUNTING FOR THE BANKRUPTCY ESTATE 4.4 ACCOUNTING FOR THE DEBTOR (INDIVIDUAL); 4.5 SUMMARY; CHAPTER FIVE: Corporate Reorganizations; 5.1 INTRODUCTION; 5.2 ELEMENTS COMMON TO MANY REORGANIZATION PROVISIONS; 5.3 OVERVIEW OF SPECIFIC TAX-FREE REORGANIZATIONS UNDER SECTION 368; 5.4 ACQUISITIVE ASSET REORGANIZATIONS; 5.5 STOCK ACQUISITIONS; 5.6 SINGLE-ENTITY REORGANIZATIONS; 5.7 DIVISIVE REORGANIZATIONS; 5.8 INSOLVENCY REORGANIZATIONS; 5.9 SUMMARY; CHAPTER SIX: Use of Net Operating Losses; 6.1 INTRODUCTION; 6.2 I.R.C. SECTION 381
- 6.3 RESTRUCTURING UNDER PRIOR I.R.C. SECTION 382 6.4 CURRENT I.R.C. SECTION 382; 6.5 I.R.C. SECTION 383: CARRYOVERS OTHER THAN NET OPERATING LOSSES; 6.6 I.R.C. SECTION 384; 6.7 I.R.C. SECTION 269: TRANSACTIONS TO EVADE OR AVOID TAX; 6.8 LIBSON SHOPS DOCTRINE; 6.9 CONSOLIDATED RETURN REGULATIONS; CHAPTER SEVEN: Other Corporate Issues; 7.1 INTRODUCTION; 7.2 EARNINGS AND PROFITS; 7.3 INCORPORATION; 7.4 LIQUIDATION; 7.5 I.R.C. SECTION 338; 7.6 LIMITED LIABILITY CORPORATION; 7.7 OTHER TAX CONSIDERATIONS; 7.8 ADMINISTRATIVE EXPENSES; 7.9 OTHER ADMINISTRATIVE ISSUES
- CHAPTER EIGHT: State and Local Taxes 8.1 INTRODUCTION; 8.2 BANKRUPTCY ESTATES; 8.3 STOCK FOR DEBT; 8.4 CANCELLATION OF INDEBTEDNESS; 8.5 NET OPERATING LOSS CARRYBACK AND CARRYOVER; 8.6 STAMP TAX; 8.7 TAX IMPACT OF PLAN FOR STATE AND LOCAL PURPOSES; CHAPTER NINE: Tax Consequences to Creditors of Loss from Debt Forgiveness; 9.1 INTRODUCTION; 9.2 NATURE OF LOSSES; 9.3 BUSINESS AND NONBUSINESS LOSSES; 9.4 DETERMINATION OF WORTHLESSNESS; 9.5 SECURED DEBT; 9.6 REORGANIZATION; CHAPTER TEN: Tax Procedures and Litigation; 10.1 INTRODUCTION
- 10.2 NOTICE AND FILING REQUIREMENTS
