The Resource Capitalizing a business entity : debt vs equity, R. Arnold Handler (Tax Consultant, New York, New York)

Capitalizing a business entity : debt vs equity, R. Arnold Handler (Tax Consultant, New York, New York)

Label
Capitalizing a business entity : debt vs equity
Title
Capitalizing a business entity
Title remainder
debt vs equity
Statement of responsibility
R. Arnold Handler (Tax Consultant, New York, New York)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... contains an analysis of debt and equity, including both their core differences and the sometimes blurry nature of the boundary between them. The Portfolio extensively examines: [t]he final and temporary debt-equity regulations that were issued on October 21, 2016; [t]he case-by-case multi-factor test, including its components, that has historically been applied to determine whether an instrument, or advance on open account, constitutes debt or equity for tax (and often legal) purposes; and [t]he continued viability and significance of the case-by-case multi-factor test under case law alongside the criteria of the debt-equity regulations."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1940-
http://library.link/vocab/creatorName
Handler, R. Arnold
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 702 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
702
http://library.link/vocab/subjectName
  • Corporate debt
  • Corporations
  • Corporations
  • Equity
Label
Capitalizing a business entity : debt vs equity, R. Arnold Handler (Tax Consultant, New York, New York)
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview: the hazy boundaries between debt and equity -- The new regulatory tests under [section] 385 -- Applying the multi-factor test to distinguish debt and equity for legal and tax purposes -- The debt/equity multi-factor tax test explained -- Consequences of classification as debt or equity -- OECD and BEPS -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1005705996
Label
Capitalizing a business entity : debt vs equity, R. Arnold Handler (Tax Consultant, New York, New York)
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview: the hazy boundaries between debt and equity -- The new regulatory tests under [section] 385 -- Applying the multi-factor test to distinguish debt and equity for legal and tax purposes -- The debt/equity multi-factor tax test explained -- Consequences of classification as debt or equity -- OECD and BEPS -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1005705996

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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