Bankruptcy and Insolvency Taxation

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John Wiley & Sons, Jan 6, 2012 - Business & Economics - 864 pages
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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 move to protect corporations from their creditors and allow them to reorganize. Fully revised and updated with new case studies and the latest coverage of regulations, Bankruptcy and Insolvency Taxation, Fourth Edition provides the answers to the questions financial managers will have on the tax aspects of bankruptcy strategy.
 

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Contents

Use of Net Operating Losses
Other Corporate Issues
a Introduction
R C Section 362e 432
f Proposed I R C Section 336e Regulations 439
c Qualified Stock Purchase 442
i Election Procedures 453
b Liquidating Trusts 466

Section 108e8 i Background
Indebtedness Income
b Insolvency Exclusion
d Qualified Real Property Business Indebtedness Exclusion
b Net Operating Loss Reduction
e Alternative Minimum Taxable Income
d Treasury Decision 9497 Temporary Regulation
e Treasury Decision 9498 Temporary Regulation
b Discharge of Nonrecourse Debt
a Consolidated Return Issues
Inbound Transactions
Partnerships and S Corporations
Taxation of Bankruptcy Estates
ESTATE
Corporate Reorganizations
REORGANIZATIONS UNDER SECTION 368
State and Local Taxes
Tax Consequences to Creditors
Tax Procedures and Litigation
Tax Priorities and Discharge
Tax Preferences and Liens
About the Authors
Treasury Regulations Revenue Procedures
Case Index
Subject Index
Internal Revenue Code Selected Sections
CORPORATE LIQUIDATIONS SEC 332 COMPLETE LIQUIDATIONS
TRANSFER TO CORPORATION
RECEIPT OF ADDITIONAL
INDEBTEDNESS INCOME
Copyright

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