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

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...