INDICE: Preface Chapter One: Nature of Bankruptcy & Insolvency Proceedings1.1 Objectives1.2 Alternatives Available to a Financially Troubled Business Chapter Two: Discharge of Indebtedness2.1 Introduction2.2 Discharge of Indebtedness Income2.3 Determination of Discharge of Indebtedness Income2.4 Section 108(E) Additions to Discharge of Indebtedness Income2.5 Section 108(E) Subtractions from Discharge of Indebtedness Income2.6 Discharge of Indebtedness Income Exclusions2.7 Consequences of Qualifying for Section 108(A) Exclusions2.8 Section 108(i) Deferral and Ratable Inclusion of DOI from Business Indebtedness Discharged by the Reacquisition of a Debt Instrument2.9 Use of Property to Cancel Debt2.10 Consolidated Tax Return Treatment2.11 Discharge of Indebtedness Reporting Requirements Chapter Three: Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies3.1 Introduction3.2 Partnerships3.3 S Corporations Chapter Four: Taxation of Bankruptcy Estates and Debtors4.1 Introduction4.2 Responsibility for Filing Income Tax Returns4.3 Accounting for the Bankruptcy Estate4.4 Accounting for the Debtor (Individual)4.5 Summary Chapter Five: Corporate Reorganizations5.1 Introduction5.2 Elements Common to Many Reorganization Provisions5.3 Overview of Specific Tax-Free Reorganizations Under Section 3685.4 Acquisitive Asset Reorganizations5.5 Stock Acquisitions5.6 Single Entity Reorganizations5.7 Divisive Reorganizations5.8 Insolvency Reorganizations5.9 Summary Chapter Six: Use of Net Operating Losses6.1 Introduction6.2 I.R.C. Section 3816.3 Restructuring Under Prior I.R.C. Section 3826.4 Current I.R.C. Section 3826.5 I.R.C. Section 383: Carryovers Other Than Net Operating Losses6.6 I.R.C. Section 3846.7 I.R.C. Section 269: Transactions to Evade or Avoid Tax6.8 Libson Shops Doctrine6.9 Consolidated Return Regulations Chapter Seven: Other Corporate Issues7.1 Introduction7.2 Earnings and Profits7.3 Incorporation7.4 Liquidation7.5 I.R.C. Section 3387.6 Limited Liability Corporation (LLC)7.7 Other Tax Considerations7.8 Administrative Expenses7.9 Other Administrative IssuesChapter Eight: State and Local Taxes8.1 Introduction8.2 Bankruptcy Estates8.3Stock for Debt8.4 Cancellation of Indebtedness8.5 Net Operating Loss Carryback and Carryover8.6 Stamp Tax8.7 Tax Impact of Plan for State and Local Purposes Chapter Nine: Tax Consequences to Creditors of Loss from Debt Forgiveness9.1Introduction9.2 Nature of Losses9.3 Business and Nonbusiness Losses9.4 Determination of Worthlessness9.5 Secured Debt9.6 Reorganization Chapter Ten: Tax Procedures and Litigation10.1 Introduction10.2 Notice and Filing Requirements10.3 Tax Determination10.4 Bankruptcy Courts10.5 Minimization of Tax and Related Payments Chapter Eleven: Tax Priorities and Discharge11.1 Introduction11.2 Pr
- ISBN: 978-1-118-00077-9
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 768
- Fecha Publicación: 08/02/2012
- Nº Volúmenes: 1
- Idioma: Inglés