MARC details
| 000 -LEADER |
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| fixed length control field |
03629nam a2200601 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781953349415 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
BEP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20241023114928.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m eo d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cn |||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190417s2021 nyua fob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781953349415 |
| Qualifying information |
|
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)1235908125 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaBNVSL)slc00001067 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HD2753.A3 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Seago, W. Eugene, |
| Relator term |
|
| 245 10 - TITLE STATEMENT |
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| Title |
Tax aspects of corporate divisions / |
| Statement of responsibility, etc. |
W. Eugene Seago. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
New York, New York (222 East 46th Street, New York, NY 10017) : |
| Name of producer, publisher, distributor, manufacturer |
Business Expert Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[(c)2021.] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (x, 144 pages) : |
| Other physical details |
illustrations (some color) |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Financial accounting, auditing, and taxation collection, |
| ISBN |
2151-2817 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographies and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1. Corporate division: uses and abuses -- |
| Title |
Chapter 2. General requirements for a tax-free spin-off or split-off -- |
| -- |
Chapter 3. Corporate business purpose -- |
| -- |
Chapter 4. Not used principally as a device for distributing earnings and profits -- |
| -- |
Chapter 5. The trade or business requirements -- |
| -- |
Chapter 6. Continuity of interest -- |
| -- |
Chapter 7. The acquisition of control of a corporation conducting a business -- |
| -- |
Chapter 8. Corporate division and a related reorganization -- |
| -- |
Chapter 9. Examples of Section 355 transactions. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a non-taxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
|
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Description based on PDF viewed 02/01/2021. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Corporations |
| General subdivision |
Taxation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate reorganizations. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Tax. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Corporate division. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Shareholders. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Corporate tax. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Tax rules. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Finance. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Loss. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Gain. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Tax consequences. |
| 655 #0 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
[genre] |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Relationship information |
Print version: |
| International Standard Book Number |
9781953349408 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Financial accounting, auditing, and taxation collection. |
| International Standard Serial Number |
2151-2817 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001068.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001068.html</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Usage before 2021-2022 |
CIU |
| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| VENDOR |
Business Expert Press |
| LOCATION |
ONLINE |
| Barecode |
BEP9781953349415 |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
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| c |
1 |
| d |
Cynthia Snell |