Corporate Taxes

Front Cover
Practising Law Institute, 1967 - Corporations
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Contents

TAX PROBLEMS AND PLANNING IN ORGANIZING
1
Taxable Incorporations
13
Other Aspects and Problems of 35lrran
31
THE TAX ON CORPORATIONS IMPROPERLY
35
Defenses Against Imposition of Tax 3
37
Planning to Avoid Imposition of Tax 10
44
THE TAX ON PERSONAL HOLDING COMPANIES
51
MULTIPLE CORPORATIONS RELATED ENTITIES
63
Requirements for election by non
1
technique GINSBURG 22
22
USE OF SECTION 337 IN SALE OF A CORPORATE
43
By Martin D Ginsburg GINSBURG l 42
1
The Clay situation
23
Effect on Corporations
30
New Bonds for Old Stock and Bonds
37
33
48

Effect of Revenue Act of 1964 6
69
Enlarged Scope of 1551 Restricting
76
DIVIDEND DISTRIBUTIONS
79
Earnings and Profits 312 4
82
Bibliography 14
92
COLLAPSIBLE CORPORATIONS
1
Detailed Outline of 341 10
10
Examples Under 3419 47
47
CORPORATE LIQUIDATIONS 331 AND 333
53
LIQUIDATION OF SUBSIDIARY
67
Certified Copy of Resolution Ordinary
83
Resolutions of Board of Directors
89
Net Operating Loss Carryovers
56
36
67
TAX BENEFITS FOR EXECUTIVES AND
71
37
77
H R 10 PLANS AND PROFESSIONAL ASSOCIATIONS
81
STATUTORY AND NONSTATUTORY STOCK OPTIONS
87
20
90
6
96
NonStatutory Stock Options Reg 1 4216 14
100
vii
110
Copyright

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