Bankruptcy and Insolvency Taxation


Book Description

The 2002 Cumulative Supplement includes updates to many subjects including: taxation of bankruptcy estates and debtors, corporate organizations, use of net operating losses, tax procedures and litigation, tax priorities and discharge, and tax preferences and liens.




Bankruptcy and Insolvency Taxation


Book Description

The 2007 Cumulative Supplement includes the following updates: Chapter 1 is updated to include the general provisions of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. Includes tax changes in the Act, several recent cases and directives issued by the Internal Revenue Service and the Treasury, and the adjustments to dollar amounts for petitions filed after March 31, 2007. Chapter 8 has been completely rewritten and included in this supplement to incorporate the state and local tax issues in the 2005 Act.







Bankruptcy and Insolvency Taxation, 2000 Cumulative Supplement


Book Description

Written by a leading bankruptcy tax and accounting specialist and KPMG Tax partner from the Bankruptcy Practice Group who is also National Director of the firm's Technical Tax Services for Subchapter C. Updates to chapters to reflect new cases that have been decided and pronouncements issued by the IRS An explaination on the confict that exists among circuit courts and the IRS's position regarding the stepped-up basis in stock of an S corporation resulting from cancellation of debt A discussion on regulations issued by the IRS and the Treasury dealing with continuity of shareholder interst, remote continuity of interest and continuity of business enterprise, soley for voting stock requirements, and stock rights connected with regorganizations A discussion of modifications to the final and temporary section 1060 and section 338(B) regulations and the subsequent issue of new temporary reulations, effective for accquisitions on or after January 6, 2000, replacing and removing previous regulations under sections B38 and 1060.




Bankruptcy and Insolvency Taxation, 1996 Cumulative Supplement


Book Description

Written by a leading bankruptcy tax and accounting specialist and KPMG Tax partner from the Bankruptcy Practice Group who is also National Director of the firm's Technical Tax Services for Subchapter C. Updates to chapters to reflect new cases that have been decided and pronouncements issued by the IRS An explaination on the confict that exists among circuit courts and the IRS's position regarding the stepped-up basis in stock of an S corporation resulting from cancellation of debt A discussion on regulations issued by the IRS and the Treasury dealing with continuity of shareholder interst, remote continuity of interest and continuity of business enterprise, soley for voting stock requirements, and stock rights connected with regorganizations A discussion of modifications to the final and temporary section 1060 and section 338(B) regulations and the subsequent issue of new temporary reulations, effective for accquisitions on or after January 6, 2000, replacing and removing previous regulations under sections B38 and 1060.




Bankruptcy and Insolvency Taxation, 1992 Cumulative Supplement


Book Description

Coauthored by the nation's foremost authority on bankruptcy and an attorney/CPA tax specialist, it will meet the increasing demand for up-to-date and comprehensive treatment of taxation of troubled businesses. Covering companies, partnerships, and individuals, it takes into account all of the recent changes in the tax laws and offers strategies for dealing with them. The book is an enlarged, updated, and re-focused edition of Tax Planning for Troubled Businesses and includes new material on partnerships, new exhibits and illustrations, and much more.




Bankruptcy and Insolvency Taxation, 2008 Cumulative Supplement


Book Description

The thousands of mergers, acquisitions, and start-ups that have characterized the past ten 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 move to protect corporations from their creditors and allow them to reorganize. Bankruptcy and Insolvency Taxation, Third Edition provides the answers to the questions financial managers will have on the tax aspects of the "bankruptcy strategy."




Bankruptcy and Insolvency Taxation, 1992 Cumulative Supplement


Book Description

Coauthored by the nation's foremost authority on bankruptcy and an attorney/CPA tax specialist, it will meet the increasing demand for up-to-date and comprehensive treatment of taxation of troubled businesses. Covering companies, partnerships, and individuals, it takes into account all of the recent changes in the tax laws and offers strategies for dealing with them. The book is an enlarged, updated, and re-focused edition of Tax Planning for Troubled Businesses and includes new material on partnerships, new exhibits and illustrations, and much more.







Bankruptcy and Insolvency Taxation, 1994 Supplement


Book Description

Written by a leading bankruptcy tax and accounting specialist and KPMG Tax partner from the Bankruptcy Practice Group who is also National Director of the firm's Technical Tax Services for Subchapter C. Updates to chapters to reflect new cases that have been decided and pronouncements issued by the IRS An explaination on the confict that exists among circuit courts and the IRS's position regarding the stepped-up basis in stock of an S corporation resulting from cancellation of debt A discussion on regulations issued by the IRS and the Treasury dealing with continuity of shareholder interst, remote continuity of interest and continuity of business enterprise, soley for voting stock requirements, and stock rights connected with regorganizations A discussion of modifications to the final and temporary section 1060 and section 338(B) regulations and the subsequent issue of new temporary reulations, effective for accquisitions on or after January 6, 2000, replacing and removing previous regulations under sections B38 and 1060.