Tax aspects of corporate division.
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| Main Author: | |
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| Format: | Online Book |
| Language: | English |
| Published: |
Business Expert Press,
2021
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| Subjects: | |
| Online Access: | http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0001068.html |
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Table of 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.