| Description |
1 online resource (2349 pages) |
| Series |
Wiley Corporate F & A |
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Wiley corporate F & A series
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| Contents |
Cover; Series; Title Page; Copyright; Preface; CHAPTER ONE: Nature of Bankruptcy and Insolvency Proceedings; ʹ 1.1 Objectives; ʹ 1.2 ALTERNATIVES AVAILABLE TO A FINANCIALLY TROUBLED BUSINESS; CHAPTER TWO: Discharge of Indebtedness; ʹ 2.1 INTRODUCTION; ʹ 2.2 DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.3 DETERMINATION OF DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.4 SECTION 108(e) ADDITIONS TO DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.5 SECTION 108(e) SUBTRACTIONS FROM DISCHARGE OF INDEBTEDNESS INCOME; ʹ 2.6 DISCHARGE OF INDEBTEDNESS INCOME EXCLUSIONS |
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ʹ 2.7 CONSEQUENCES OF QUALIFYING FOR SECTION 108(a) EXCLUSIONSʹ 2.8 SECTION 108(i) DEFERRAL AND RATABLE INCLUSION OF DOI FROM BUSINESS INDEBTEDNESS DISCHARGED BY THE REACQUISITION OF A DEBT INSTRUMENT; ʹ 2.9 USE OF PROPERTY TO CANCEL DEBT; ʹ 2.10 CONSOLIDATED TAX RETURN TREATMENT; ʹ 2.11 DISCHARGE OF INDEBTEDNESS REPORTING REQUIREMENTS; CHAPTER THREE: Partnerships and S Corporations; ʹ 3.1 INTRODUCTION; ʹ 3.2 PARTNERSHIPS; ʹ 3.3 S CORPORATIONS; CHAPTER FOUR: Taxation of Bankruptcy Estates and Debtors; ʹ 4.1 INTRODUCTION; ʹ 4.2 RESPONSIBILITY FOR FILING INCOME TAX RETURNS |
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ʹ 4.3 ACCOUNTING FOR THE BANKRUPTCY ESTATEʹ 4.4 ACCOUNTING FOR THE DEBTOR (INDIVIDUAL); ʹ 4.5 SUMMARY; CHAPTER FIVE: Corporate Reorganizations; ʹ 5.1 INTRODUCTION; ʹ 5.2 ELEMENTS COMMON TO MANY REORGANIZATION PROVISIONS; ʹ 5.3 OVERVIEW OF SPECIFIC TAX-FREE REORGANIZATIONS UNDER SECTION 368; ʹ 5.4 ACQUISITIVE ASSET REORGANIZATIONS; ʹ 5.5 STOCK ACQUISITIONS; ʹ 5.6 SINGLE-ENTITY REORGANIZATIONS; ʹ 5.7 DIVISIVE REORGANIZATIONS; ʹ 5.8 INSOLVENCY REORGANIZATIONS; ʹ 5.9 SUMMARY; CHAPTER SIX: Use of Net Operating Losses; ʹ 6.1 INTRODUCTION; ʹ 6.2 I.R.C. SECTION 381 |
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ʹ 6.3 RESTRUCTURING UNDER PRIOR I.R.C. SECTION 382ʹ 6.4 CURRENT I.R.C. SECTION 382; ʹ 6.5 I.R.C. SECTION 383: CARRYOVERS OTHER THAN NET OPERATING LOSSES; ʹ 6.6 I.R.C. SECTION 384; ʹ 6.7 I.R.C. SECTION 269: TRANSACTIONS TO EVADE OR AVOID TAX; ʹ 6.8 LIBSON SHOPS DOCTRINE; ʹ 6.9 CONSOLIDATED RETURN REGULATIONS; CHAPTER SEVEN: Other Corporate Issues; ʹ 7.1 INTRODUCTION; ʹ 7.2 EARNINGS AND PROFITS; ʹ 7.3 INCORPORATION; ʹ 7.4 LIQUIDATION; ʹ 7.5 I.R.C. SECTION 338; ʹ 7.6 LIMITED LIABILITY CORPORATION; ʹ 7.7 OTHER TAX CONSIDERATIONS; ʹ 7.8 ADMINISTRATIVE EXPENSES; ʹ 7.9 OTHER ADMINISTRATIVE ISSUES |
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CHAPTER EIGHT: State and Local Taxesʹ 8.1 INTRODUCTION; ʹ 8.2 BANKRUPTCY ESTATES; ʹ 8.3 STOCK FOR DEBT; ʹ 8.4 CANCELLATION OF INDEBTEDNESS; ʹ 8.5 NET OPERATING LOSS CARRYBACK AND CARRYOVER; ʹ 8.6 STAMP TAX; ʹ 8.7 TAX IMPACT OF PLAN FOR STATE AND LOCAL PURPOSES; CHAPTER NINE: Tax Consequences to Creditors of Loss from Debt Forgiveness; ʹ 9.1 INTRODUCTION; ʹ 9.2 NATURE OF LOSSES; ʹ 9.3 BUSINESS AND NONBUSINESS LOSSES; ʹ 9.4 DETERMINATION OF WORTHLESSNESS; ʹ 9.5 SECURED DEBT; ʹ 9.6 REORGANIZATION; CHAPTER TEN: Tax Procedures and Litigation; ʹ 10.1 INTRODUCTION |
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ʹ 10.2 NOTICE AND FILING REQUIREMENTS |
| Summary |
The thousands of mergers, acquisitions, and start-ups that have characterized the past years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash. Consequently, bankruptcy protection is now viewed as a strategic move to protect corporations from their creditors and allow them to reorganize. Fully revised and updated with new case studies and the latest coverage of regulations, Bankruptcy and Insolvency Taxation, Fourth Edition provides the answers to the questions financial managers will have on the tax as |
| Bibliography |
Includes bibliographical references and indexes |
| Notes |
Copyright © John Wiley and Sons |
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Print version record |
| Subject |
Bankruptcy -- Taxation -- United States
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BUSINESS & ECONOMICS -- Public Finance.
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Bankruptcy -- Taxation
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United States
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| Form |
Electronic book
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| Author |
Liquerman, Robert.
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| ISBN |
9781118172964 |
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1118172965 |
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