The Resource Corporate separations, Candace A. Ridgway

Corporate separations, Candace A. Ridgway

Label
Corporate separations
Title
Corporate separations
Statement of responsibility
Candace A. Ridgway
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the tax consequences of corporate separations and distributions under [section] 355. Section 355 applies to two different types of situations. In the first, a corporation divides into separate corporations by transferring one or more of its businesses to a newly formed subsidiary and distributes that subsidiary's stock to its shareholders. The second situation is a distribution to a corporation's shareholders of all or most of the stock of an existing subsidiary. Although the first transaction can constitute a reorganization (a divisive (D) reorganization under [section] 368(a)(1)(D)) and the second does not, [section] 355 applies to both if its requirements are met."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1953-
http://library.link/vocab/creatorName
Ridgway, Candace A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 776-4th (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
776-4th
http://library.link/vocab/subjectName
  • Corporate reorganizations
  • Subsidiary corporations
Label
Corporate separations, Candace A. Ridgway
Instantiates
Publication
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Nov. 7, 2012)
Bibliography note
Includes bibliographical references
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. Spin-offs--purpose and policy -- Basic requirements for tax-free spin-off -- Control -- "Qualified property" vs. boot -- Device -- Active business -- Continuity requirements -- Business purpose -- Distributing tax consequences -- Tax consequences of spin-off to controlled -- Tax consequences to shareholders -- Consequences of taxable spin-off -- Information to be filed after a spin-off -- Working papers
Dimensions
unknown
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)60034876
System details
Mode of access: World Wide Web
Label
Corporate separations, Candace A. Ridgway
Publication
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Nov. 7, 2012)
Bibliography note
Includes bibliographical references
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. Spin-offs--purpose and policy -- Basic requirements for tax-free spin-off -- Control -- "Qualified property" vs. boot -- Device -- Active business -- Continuity requirements -- Business purpose -- Distributing tax consequences -- Tax consequences of spin-off to controlled -- Tax consequences to shareholders -- Consequences of taxable spin-off -- Information to be filed after a spin-off -- Working papers
Dimensions
unknown
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)60034876
System details
Mode of access: World Wide Web

Library Locations

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