000			03629nam a2200601 i 4500
001			9781953349415
003			BEP
005			20241023114928.0
006			m eo d
007			cr cn |||m|||a
008			190417s2021 nyua fob 001 0 eng d
020			_a9781953349415 _qe-book
035			_a(OCoLC)1235908125
035			_a(CaBNVSL)slc00001067
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
050		4	_aHD2753.A3
100	1		_aSeago, W. Eugene, _eauthor.
245	1	0	_aTax aspects of corporate divisions / _cW. Eugene Seago.
250			_aFirst edition.
264		1	_aNew York, New York (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c[(c)2021.]
300			_a1 online resource (x, 144 pages) : _billustrations (some color)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting, auditing, and taxation collection, _x2151-2817
504			_a2
505	0		_aChapter 1. Corporate division: uses and abuses -- _tChapter 2. General requirements for a tax-free spin-off or split-off -- _tChapter 3. Corporate business purpose -- _tChapter 4. Not used principally as a device for distributing earnings and profits -- _tChapter 5. The trade or business requirements -- _tChapter 6. Continuity of interest -- _tChapter 7. The acquisition of control of a corporation conducting a business -- _tChapter 8. Corporate division and a related reorganization -- _tChapter 9. Examples of Section 355 transactions.
506			_aAccess restricted to authorized users and institutions.
520	3		_aFor 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			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aDescription based on PDF viewed 02/01/2021.
650		0	_aCorporations _xTaxation.
650		0	_aCorporate reorganizations.
653			_aTax.
653			_aCorporate division.
653			_aShareholders.
653			_aCorporate tax.
653			_aTax rules.
653			_aFinance.
653			_aLoss.
653			_aGain.
653			_aTax consequences.
655		0	_a[genre]
655		0	_aElectronic books.
776	0	8	_iPrint version: _z9781953349408
830		0	_aFinancial accounting, auditing, and taxation collection. _x2151-2817
856	4	0	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001068.html
942			_2lcc _bCIU _cOB _eBEP _QOL _zBEP9781953349415
999			_c74349 _d74349
902			_c1 _dCynthia Snell