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...
Saved in:
| Main Author: | |
|---|---|
| Corporate Author: | |
| Other Authors: | , , |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2007]-
|
| Series: | Tax management portfolios ;
782-4th |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20782 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cai a2200000Ki 4500 | ||
|---|---|---|---|
| 001 | ocm60033315 | ||
| 003 | OCoLC | ||
| 005 | 20161019095439.0 | ||
| 006 | m o d | ||
| 008 | 050502c20079999vau x w o b 0 2eng d | ||
| 040 | |a BNA |b eng |e rda |c BNA |d BNA |d OCLCQ |d BNA |d OCLCQ |d OCLCA |d OCLCF |d OCLCO |d ECB |d BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Muracca, Francis A., |c II, | |
| 245 | 1 | 0 | |a Boot distributions and assumption of liabilities / |c 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 [2007]- | ||
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a U.S. income portfolios ; |v 782-4th | |
| 500 | |a A revision by George C. Koutouras and Mark Q. Tizabgar of an earlier version by David I. Kempler, <Oct. 4, 2007> | ||
| 500 | |a Published: Washington, D.C., -<Sept. 2007> | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Boot in a [section] 351 exchange -- Assumption of liabilities -- Boot in reorganizations -- Corporate separations -- Working papers | |
| 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." | ||
| 538 | |a Mode of access: World Wide Web | ||
| 588 | |a Description based on contents viewed on March 14, 2016; title from description page | ||
| 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., | |
| 700 | 1 | |a Kempler, David I., |d 1942- | |
| 710 | 2 | |a Tax Management Inc. | |
| 776 | 0 | 8 | |i Print version: |a Muracca, Francis A., II. |t Boot distributions and assumption of liabilities. |d Arlington, VA : Tax Management, [2016]- |z 9781633591202 |w (OCoLC)944445023 |
| 830 | 0 | |a Tax management portfolios ; |v 782-4th | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20782 |
| 907 | |a .b2383822 | ||
| 998 | |a inter | ||
| 999 | |c 112040 | ||
| 852 | |a Law Library |b online | ||