The Resource Corporate separations, Candace A. Ridgway
Corporate separations, Candace A. Ridgway
Resource Information
The item Corporate separations, Candace A. Ridgway represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate separations, Candace A. Ridgway represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Note
-
- Published: Washington, D.C., 2006-2007
- Title from title screen (viewed Nov. 7, 2012)
- 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
- Label
- Corporate separations
- Title
- Corporate separations
- Statement of responsibility
- Candace A. Ridgway
- 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."
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Corporate-separations-Candace-A./cJ0AvdD5ua8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Corporate-separations-Candace-A./cJ0AvdD5ua8/">Corporate separations, Candace A. Ridgway</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
