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. |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
2016-
|
| 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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| LEADER | 00000cai a2200000Ki 4500 | ||
|---|---|---|---|
| 001 | 944445023 | ||
| 003 | OCoLC | ||
| 005 | 20190304032732.0 | ||
| 008 | 160314c20169999vau x l b 0 2eng d | ||
| 020 | |a 9781633591202 | ||
| 020 | |a 1633591204 | ||
| 040 | |a BNA |b eng |e rda |c BNA |d BNA |d ONA |d OCLCF |d OCLCA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T32 v.782 2016 | |
| 100 | 1 | |a Muracca, Francis A., |c II | |
| 245 | 1 | 0 | |a Boot distributions and assumption of liabilities / |c this portfolio is a revision by Francis A. Muracca, II, Esq. (Partner, Jones Day, Pittsburgh, Pennsylvania) of an earlier version by George C. Koutouras, Esq. (Los Angeles, California) and Mark Q. Tizabgar, Esq., C.P.A. (KPMG LLP, Los Angeles, California) |
| 260 | |a Arlington, VA : |b Tax Management, |c 2016- | ||
| 300 | |a volumes (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios : U.S. income ; |v 782-4th | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This portfolio revises and supersedes 782-3rd T.M." | ||
| 504 | |a Includes bibliographical references (p. C1-C2) | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Boot in a [section] 351 exchange -- Assumption of liabilities -- Boot in reorganizations -- Corporate separations -- Table of worksheets | |
| 520 | |a "... 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." | ||
| 650 | 0 | |a Corporate reorganizations |x Taxation |z United States | |
| 650 | 0 | |a Liability (Law) |z United States | |
| 700 | 1 | |a Koutouras, George C. | |
| 700 | 1 | |a Tizabgar, Mark Q. | |
| 710 | 2 | |a Tax Management Inc. | |
| 776 | 0 | 8 | |i Online version: |a Muracca, Francis A., II. |t Boot distributions and assumption of liabilities. |d Arlington, VA : Tax Management, [2007]- |w (OCoLC)60033315 |
| 780 | 0 | 2 | |a Koutouras, George C. |t Boot distributions and assumption of liabilities. |d [Washington, D.C.] : Tax Management Inc., ©2007 |z 9781558715608 |w (OCoLC)84746605 |
| 830 | 0 | |a Tax management portfolios ; |v 782-4th | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_782&split=1 |
| 907 | |a .b227789x | ||
| 998 | |a secnd | ||
| 999 | |c 121917 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T32 v.782 2016 |p 33940004369458 | ||