Tax and Accounting Aspects of Corporate Reorganizations-2d |
Contents
Basic Tax Techniques and NonTax Con | 9 |
Accounting Aspects of Corporate | 31 |
TaxFree Acquisitions | 51 |
Copyright | |
12 other sections not shown
Common terms and phrases
9th Cir accounting acquiring corporation acquisition adoption allocation amount apply assets assumed attributable avoidance basis boot capital cash Code combination Comm'r Commissioner common complete consideration considered contingent Corp corporation's cost debt determining distributed dividend domestic corporation earnings and profits effect escrow exchange expenses fair market value followed foreign corporation gain or loss held holders holding immediately income installment investment involving issued liabilities limited liquidation ment merger method notes obligations operating Opinion ordinary paid Paragraph parent payment percent period permitted person poration prevent prior problem provisions purchase qualify realized recapture received recognized reorganization reported requirement result ruling Section 367 securities sell Service shareholders shares sold solely subsidiary substantially tax-free taxable tion transaction transfer transferor Treas treated treatment Trust U.S. tax United USTC voting stock