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