Boot distributions and assumption of liabilities /
"... discusses the tax issues that arise in connection with distributions of boot by a corporation to shareholders and creditors. "Boot" is defined as money or property, other than the stock and securities permitted to be received without the recognition of gain or loss, that is recei...
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| Previous Title: | Koutouras, George C. Boot distributions and assumption of liabilities. |
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| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
2016-
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| Series: | Tax management portfolios ;
782-4th |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_782&split=1 |
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| Summary: | "... discusses the tax issues that arise in connection with distributions of boot by a corporation to shareholders and creditors. "Boot" is defined as money or property, other than the stock and securities permitted to be received without the recognition of gain or loss, that is received pursuant to a corporate organization, reorganization, or separation. Those who receive boot in these corporate organization, reorganization, or separation transactions generally will recognize gain (but not loss) to the extent of the value of such boot. In corporate reorganizations and separations, the gain may be treated as a dividend to the extent of the corporation's available earnings and profits." |
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| Item Description: | Kept up to date with revision pages "This portfolio revises and supersedes 782-3rd T.M." |
| Physical Description: | volumes (loose-leaf) ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (p. C1-C2) |
| ISBN: | 9781633591202 1633591204 |