Tax-free Reorganizations
Author : Robert S. Holzman
Publisher :
Page : 512 pages
File Size : 10,5 MB
Release : 1976
Category : Business & Economics
ISBN :
Author : Robert S. Holzman
Publisher :
Page : 512 pages
File Size : 10,5 MB
Release : 1976
Category : Business & Economics
ISBN :
Author : Robert S. Holzman
Publisher :
Page : 442 pages
File Size : 34,2 MB
Release : 1967
Category : Consolidation and merger of corporations
ISBN :
Detailed information on reorganization of the business enterprise, including mergers, spinoffs, distributions, liquidations, etc. With over 500 citations to legal cases.
Author : Daniel M. Schneider
Publisher : Shepard's/McGraw-Hill
Page : 834 pages
File Size : 14,66 MB
Release : 1988
Category : Business & Economics
ISBN :
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.
Author :
Publisher :
Page : 292 pages
File Size : 29,82 MB
Release : 1969
Category : Consolidation and merger of corporations
ISBN :
Author : Stephanie R. Hoffer
Publisher :
Page : 33 pages
File Size : 23,59 MB
Release : 2014
Category :
ISBN :
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.
Author : Howe Preston Cochran
Publisher :
Page : 29 pages
File Size : 50,77 MB
Release : 1948
Category : Corporate reorganizations
ISBN :
Author :
Publisher :
Page : 236 pages
File Size : 23,46 MB
Release : 1972
Category : Consolidation and merger of corporations
ISBN :
Author : Jerold L. Parmer
Publisher :
Page : 60 pages
File Size : 49,97 MB
Release : 1967
Category : Consolidation and merger of corporations
ISBN :
Author : Robert S. Holzman
Publisher :
Page : 524 pages
File Size : 45,17 MB
Release : 1956
Category : Consolidation and merger of corporations
ISBN :
Author : Leandra Lederman
Publisher : LexisNexis
Page : 0 pages
File Size : 17,29 MB
Release : 2010-04
Category : Corporations
ISBN : 9781422474433
This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.