Tax aspects of corporate division.
Saved in:
| Main Author: | |
|---|---|
| Format: | Online Book |
| Language: | English |
| Published: |
Business Expert Press,
2021
|
| Subjects: | |
| Online Access: | http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0001068.html |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1792608844020449280 |
|---|---|
| author | Seago, W. Eugene |
| author_facet | Seago, W. Eugene |
| author_role | |
| author_sort | Seago, W. Eugene |
| author_variant | w e s we wes |
| building | Falvey Library |
| callnumber-first | H - Social Science |
| callnumber-label | HD2753 |
| callnumber-raw | HD2753.A3 S43 2021 |
| callnumber-search | HD2753.A3 S43 2021 |
| callnumber-sort | HD 42753 A3 S43 42021 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| collection | Online |
| collection_raw_str_mv | World Wide Web |
| contents | Chapter 1. Corporate division: uses and abuses -- Chapter 2. General requirements for a tax-free spin-off or split-off -- Chapter 3. Corporate business purpose -- Chapter 4. Not used principally as a device for distributing earnings and profits -- Chapter 5. The trade or business requirements -- Chapter 6. Continuity of interest -- Chapter 7. The acquisition of control of a corporation conducting a business -- Chapter 8. Corporate division and a related reorganization -- Chapter 9. Examples of Section 355 transactions. |
| ctrlnum | (OCoLC)on1235908125 |
| first_indexed | 2022-05-07T09:05:16Z |
| format | Online Book |
| fullrecord | {"leader":"00000cam a2200000 i 4500","fields":[{"001":"2847710"},{"005":"20220506110351.0"},{"006":"m o d "},{"007":"cr cnu---unuuu"},{"008":"210202t20212021nyu o 000 0 eng d"},{"035":{"subfields":[{"a":"(OCoLC)on1235908125"}],"ind1":" ","ind2":" "}},{"040":{"subfields":[{"a":"YDX"},{"b":"eng"},{"e":"rda"},{"e":"pn"},{"c":"YDX"},{"d":"NYBEP"},{"d":"OCLCO"},{"d":"OCLCF"},{"d":"N$T"},{"d":"DST"},{"d":"YDX"},{"d":"OCLCO"},{"d":"OCLCQ"}],"ind1":" ","ind2":" "}},{"020":{"subfields":[{"a":"9781953349415"},{"q":"(electronic book)"}],"ind1":" ","ind2":" "}},{"020":{"subfields":[{"a":"1953349412"},{"q":"(electronic book)"}],"ind1":" ","ind2":" "}},{"050":{"subfields":[{"a":"HD2753.A3"},{"b":"S43 2021"}],"ind1":" ","ind2":"4"}},{"049":{"subfields":[{"a":"PVUM"}],"ind1":" ","ind2":" "}},{"100":{"subfields":[{"a":"Seago, W. Eugene."}],"ind1":"1","ind2":" "}},{"245":{"subfields":[{"a":"Tax aspects of corporate division."}],"ind1":"1","ind2":"0"}},{"264":{"subfields":[{"a":"New York, NY :"},{"b":"Business Expert Press,"},{"c":"2021."}],"ind1":" ","ind2":"1"}},{"264":{"subfields":[{"c":"©2021"}],"ind1":" ","ind2":"4"}},{"300":{"subfields":[{"a":"1 online resource"}],"ind1":" ","ind2":" "}},{"336":{"subfields":[{"a":"text"},{"b":"txt"},{"2":"rdacontent"}],"ind1":" ","ind2":" "}},{"337":{"subfields":[{"a":"computer"},{"b":"c"},{"2":"rdamedia"}],"ind1":" ","ind2":" "}},{"338":{"subfields":[{"a":"online resource"},{"b":"cr"},{"2":"rdacarrier"}],"ind1":" ","ind2":" "}},{"505":{"subfields":[{"a":"Chapter 1. Corporate division: uses and abuses -- Chapter 2. General requirements for a tax-free spin-off or split-off -- Chapter 3. Corporate business purpose -- Chapter 4. Not used principally as a device for distributing earnings and profits -- Chapter 5. The trade or business requirements -- Chapter 6. Continuity of interest -- Chapter 7. The acquisition of control of a corporation conducting a business -- Chapter 8. Corporate division and a related reorganization -- Chapter 9. Examples of Section 355 transactions."}],"ind1":"0","ind2":" "}},{"506":{"subfields":[{"a":"BEPress Electronic access restricted to Villanova University patrons."},{"b":"Books at BEPress Demand Driven Acquisitions."}],"ind1":" ","ind2":" "}},{"520":{"subfields":[{"a":"For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a non-taxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions."}],"ind1":"3","ind2":" "}},{"598":{"subfields":[{"a":"06-MAY-22"}],"ind1":" ","ind2":" "}},{"650":{"subfields":[{"a":"Corporations"},{"x":"Taxation."}],"ind1":" ","ind2":"0"}},{"650":{"subfields":[{"a":"Corporate reorganizations."}],"ind1":" ","ind2":"0"}},{"650":{"subfields":[{"a":"Corporate reorganizations."},{"2":"fast"},{"0":"(OCoLC)fst00879699"}],"ind1":" ","ind2":"7"}},{"650":{"subfields":[{"a":"Corporations"},{"x":"Taxation."},{"2":"fast"},{"0":"(OCoLC)fst00879935"}],"ind1":" ","ind2":"7"}},{"655":{"subfields":[{"a":"Electronic books."}],"ind1":" ","ind2":"4"}},{"856":{"subfields":[{"z":"Online version"},{"u":"http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0001068.html"},{"t":"0"}],"ind1":"4","ind2":"0"}},{"994":{"subfields":[{"a":"92"},{"b":"PVU"}],"ind1":" ","ind2":" "}},{"999":{"subfields":[{"i":"1f8c7de6-1c85-52c1-ad68-e578d1a41549"},{"s":"1e43a1e7-cbb0-5b1c-aada-44994fee27c2"},{"t":"0"}],"ind1":"f","ind2":"f"}},{"952":{"subfields":[{"p":"Default"},{"a":"Villanova University"},{"b":"Villanova PA"},{"c":"Falvey Memorial Library"},{"d":"World Wide Web"},{"t":"0"},{"e":"HD2753.A3 S43 2021"},{"h":"Library of Congress classification"},{"i":"Electronic Books"},{"n":"1"}],"ind1":"f","ind2":"f"}}]}
|
| genre | Electronic books. |
| genre_facet | Electronic books. |
| hidden_from_falvey_str | No |
| id | 2847710 |
| illustrated | Not Illustrated |
| institution | Villanova University |
| isbn | 9781953349415 1953349412 |
| language | English |
| last_indexed | 2022-05-07T09:05:16Z |
| oclc_num | 1235908125 |
| physical | 1 online resource |
| publishDate | 2021 |
| publisher | Business Expert Press, |
| record_format | marc |
| spelling | Seago, W. Eugene. Tax aspects of corporate division. New York, NY : Business Expert Press, 2021. ©2021 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Chapter 1. Corporate division: uses and abuses -- Chapter 2. General requirements for a tax-free spin-off or split-off -- Chapter 3. Corporate business purpose -- Chapter 4. Not used principally as a device for distributing earnings and profits -- Chapter 5. The trade or business requirements -- Chapter 6. Continuity of interest -- Chapter 7. The acquisition of control of a corporation conducting a business -- Chapter 8. Corporate division and a related reorganization -- Chapter 9. Examples of Section 355 transactions. BEPress Electronic access restricted to Villanova University patrons. Books at BEPress Demand Driven Acquisitions. For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a non-taxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions. 06-MAY-22 Corporations Taxation. Corporate reorganizations. Corporate reorganizations. fast (OCoLC)fst00879699 Corporations Taxation. fast (OCoLC)fst00879935 Electronic books. Online version http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0001068.html 0 HD2753.A3 S43 2021 |
| spellingShingle | Seago, W. Eugene Tax aspects of corporate division. Chapter 1. Corporate division: uses and abuses -- Chapter 2. General requirements for a tax-free spin-off or split-off -- Chapter 3. Corporate business purpose -- Chapter 4. Not used principally as a device for distributing earnings and profits -- Chapter 5. The trade or business requirements -- Chapter 6. Continuity of interest -- Chapter 7. The acquisition of control of a corporation conducting a business -- Chapter 8. Corporate division and a related reorganization -- Chapter 9. Examples of Section 355 transactions. Corporations Taxation. Corporate reorganizations. Corporate reorganizations. fast (OCoLC)fst00879699 Corporations Taxation. fast (OCoLC)fst00879935 |
| suppressed_str | 0 |
| title | Tax aspects of corporate division. |
| title_auth | Tax aspects of corporate division. |
| title_full | Tax aspects of corporate division. |
| title_fullStr | Tax aspects of corporate division. |
| title_full_unstemmed | Tax aspects of corporate division. |
| title_short | Tax aspects of corporate division. |
| title_sort | tax aspects of corporate division |
| topic | Corporations Taxation. Corporate reorganizations. Corporate reorganizations. fast (OCoLC)fst00879699 Corporations Taxation. fast (OCoLC)fst00879935 |
| topic_facet | Corporations Corporate reorganizations. Taxation. |
| url | http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0001068.html |
| uuid_str_mv | 1f8c7de6-1c85-52c1-ad68-e578d1a41549 1e43a1e7-cbb0-5b1c-aada-44994fee27c2 |
| work_keys_str_mv | AT seagoweugene taxaspectsofcorporatedivision |