The federal income taxation of corporations, partnerships, limited liability companies, and their owners:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Foundation Press [u.a.]
2005
|
| Ausgabe: | 3. ed. |
| Schriftenreihe: | University casebook series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | LVII, 786 S. |
| ISBN: | 1587785595 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | SUMMARY OF CONTENTS PREFACE TO THIRD EDITION -- V PREFACE TO FIRST
EDITION - VII TABLE OF INTERNAL REVENUE CODE SECTIONS - XXV TABLE OF
TREASURY REGULATIONS --- * XLIII TABLE OF INTERNAL REVENUE RULINGS XLVII
TABLE OF MISCELLANEOUS RULINGS XLIX TABLE OF CASES -- - - --- LI TABLE
OF AUTHORITIES-- - -- LV PART ONE. INTRODUCTION CHAPTER 1. PERSPECTIVE -
3 A. THE BUSINESS AS AN ENTITY UNDER STATE LAW * 3 B. THE BUSINESS AS A
TAXPAYING ENTITY*THE C CORPORATION 5 C. THE BUSINESS AS A TAX ACCOUNTING
ENTITY*THE S CORPORATION AND THE PARTNERSHIP 8 D. PROPOSAL FOR UNIFORM
TAXATION OF ALL BUSINESSES*PREVIEW OF THE FUTURE?* - - - - 10 PART TWO.
OPERATIONS 2. C CORPORATION OPERATIONS - - 19 A. CORPORATE INCOME TAX 21
B. CORPORATE PENALTY TAXES 66 C. CONSEQUENCES OF OPERATING LOSS --- - 86
D. DISTINGUISHING CORPORATION FROM SHAREHOLDERS 89 3. S CORPORATION
OPERATIONS - - ---- 95 A. COMPUTATION OF GROSS INCOME AND DEDUCTIONS 95
B. ALLOCATION TO SHAREHOLDERS * 100 C. CONSEQUENCES OF OPERATING LOSS
106 D. DISTINGUISHING S CORPORATION FROM C CORPORATION 120 E.
TRANSITIONAL PROBLEMS - 134 4. PARTNERSHIP OPERATIONS - 145 A.
COMPUTATION OF GROSS INCOME AND DEDUCTIONS - 145 B. ALLOCATION TO
PARTNERS * - 148 C. ALLOWANCE OF ALLOCATED DEDUCTION/LOSS 170 D.
MODIFYING AN ALLOCATION - 180 E. DISTINGUISHING PARTNERSHIP FROM
PROPRIETORSHIP 184 F. DISTINGUISHING PARTNERSHIP FROM TAXPAYING ENTITY
188 XI XII SUMMARY OF CONTENTS CHAPTER PART THREE. DISTRIBUTIONS 5. C
CORPORATION DISTRIBUTIONS 197 A. ONE-SIDE DISTRIBUTION - - - 197 B.
REDEMPTION ..* 219 C. LIQUIDATION 271 D. SPECIAL CHARACTERIZATION RULES
290 6. S CORPORATION DISTRIBUTIONS 293 A. ONE-SIDE DISTRIBUTION 293 B.
REDEMPTION 301 C. LIQUIDATION 306 7. PARTNERSHIP DISTRIBUTIONS 309 A.
CURRENT DISTRIBUTION 309 B. DISTRIBUTION IN LIQUIDATION OF PARTNER S
INTEREST 324 C. TERMINATION OF PARTNERSHIP.-- * 356 PART FOUR.
CONTRIBUTIONS 8. C CORPORATION CONTRIBUTIONS -- 365 A. TRANSFER OF
PROPERTY FOR STOCK *- 365 B. TRANSFER OF PROPERTY FOR OTHER
CONSIDERATION 384 C. CONTRIBUTION TO CAPITAL 401 9. S CORPORATION
CONTRIBUTIONS - 405 A. TRANSFER OF PROPERTY FOR STOCK * 405 B. TRANSFER
OF PROPERTY FOR OTHER CONSIDERATION 409 10. PARTNERSHIP CONTRIBUTIONS-
411 A. TRANSFER OF PROPERTY FOR PARTNERSHIP INTEREST - 411 B. TRANSFER
OF PROPERTY FOR OTHER CONSIDERATION * ~.. 442 C. PARTNERSHIP ANTI-ABUSE
RULE * 448 PART FIVE. CORPORATE DISPOSITIONS AND ACQUISITIONS 11.
TAXABLE TRANSFERS *- 453 A. PERSPECTIVE - *- 455 B. ASSET TRANSFER - *
461 C. STOCK TRANSFER 479 SUMMARY OF CONTENTS XIII CHAPTER 12.
NONTAXABLE TRANSFERS 491 A. PERSPECTIVE - 491 B. ASSET TRANSFER- - - 508
C. STOCK TRANSFER - 528 D. STATUTORY MERGER 549 E. ACQUISITION BY
SUBSIDIARY FOR PARENT STOCK 586 F. REVERSE TRIANGULAR MERGER 593 G.
BANKRUPTCY REORGANIZATIONS* 604 H. CONTINGENT STOCK- 607 I. PROPOSAL FOR
UNIFORM ACQUISITION SCHEME*PREVIEW OF THE FUTURE? 613 13. CARRYOVERS AND
CARRYBACKS 623 A. RESTRICTIONS ON LOSS CARRYOVERS- - 624 B, RESTRICTIONS
ON LOSS CARRYBACKS - 647 14. TRANSFERS INVOLVING S CORPORATIONS 653 A.
TAXABLE TRANSFERS 653 B. NONTAXABLE TRANSFERS 657 PART SIX. CORPORATE
DIVISIONS AND REARRANGEMENTS 15. CORPORATE DIVISIONS - 661 A.
DISTRIBUTION OF ASSETS*TAXABLE PARTIAL LIQUIDATION - 661 B. DISTRIBUTION
OF STOCK*TAX-FREE SPIN-OFF/SPLIT-OFF 668 16. CORPORATE REARRANGEMENTS
723 A. CHANGE IN CAPITAL STRUCTURE 723 B. CHANGE IN OPERATING ENTITY *-
754 INDEX - - 783 *
|
| adam_txt |
SUMMARY OF CONTENTS PREFACE TO THIRD EDITION -- V PREFACE TO FIRST
EDITION - VII TABLE OF INTERNAL REVENUE CODE SECTIONS - XXV TABLE OF
TREASURY REGULATIONS --- * XLIII TABLE OF INTERNAL REVENUE RULINGS XLVII
TABLE OF MISCELLANEOUS RULINGS XLIX TABLE OF CASES -- - - --- LI TABLE
OF AUTHORITIES-- - -- LV PART ONE. INTRODUCTION CHAPTER 1. PERSPECTIVE -
3 A. THE BUSINESS AS AN ENTITY UNDER STATE LAW * 3 B. THE BUSINESS AS A
TAXPAYING ENTITY*THE C CORPORATION 5 C. THE BUSINESS AS A TAX ACCOUNTING
ENTITY*THE S CORPORATION AND THE PARTNERSHIP 8 D. PROPOSAL FOR UNIFORM
TAXATION OF ALL BUSINESSES*PREVIEW OF THE FUTURE?* - - - - 10 PART TWO.
OPERATIONS 2. C CORPORATION OPERATIONS - - 19 A. CORPORATE INCOME TAX 21
B. CORPORATE PENALTY TAXES 66 C. CONSEQUENCES OF OPERATING LOSS --- - 86
D. DISTINGUISHING CORPORATION FROM SHAREHOLDERS 89 3. S CORPORATION
OPERATIONS - - ---- 95 A. COMPUTATION OF GROSS INCOME AND DEDUCTIONS 95
B. ALLOCATION TO SHAREHOLDERS * 100 C. CONSEQUENCES OF OPERATING LOSS
106 D. DISTINGUISHING S CORPORATION FROM C CORPORATION 120 E.
TRANSITIONAL PROBLEMS - 134 4. PARTNERSHIP OPERATIONS - 145 A.
COMPUTATION OF GROSS INCOME AND DEDUCTIONS - 145 B. ALLOCATION TO
PARTNERS * - 148 C. ALLOWANCE OF ALLOCATED DEDUCTION/LOSS 170 D.
MODIFYING AN ALLOCATION - 180 E. DISTINGUISHING PARTNERSHIP FROM
PROPRIETORSHIP 184 F. DISTINGUISHING PARTNERSHIP FROM TAXPAYING ENTITY
188 XI XII SUMMARY OF CONTENTS CHAPTER PART THREE. DISTRIBUTIONS 5. C
CORPORATION DISTRIBUTIONS 197 A. ONE-SIDE DISTRIBUTION - - - 197 B.
REDEMPTION .* 219 C. LIQUIDATION 271 D. SPECIAL CHARACTERIZATION RULES
290 6. S CORPORATION DISTRIBUTIONS 293 A. ONE-SIDE DISTRIBUTION 293 B.
REDEMPTION 301 C. LIQUIDATION 306 7. PARTNERSHIP DISTRIBUTIONS 309 A.
CURRENT DISTRIBUTION 309 B. DISTRIBUTION IN LIQUIDATION OF PARTNER'S
INTEREST 324 C. TERMINATION OF PARTNERSHIP.-- * 356 PART FOUR.
CONTRIBUTIONS 8. C CORPORATION CONTRIBUTIONS -- 365 A. TRANSFER OF
PROPERTY FOR STOCK *- 365 B. TRANSFER OF PROPERTY FOR OTHER
CONSIDERATION 384 C. CONTRIBUTION TO CAPITAL 401 9. S CORPORATION
CONTRIBUTIONS - 405 A. TRANSFER OF PROPERTY FOR STOCK * 405 B. TRANSFER
OF PROPERTY FOR OTHER CONSIDERATION 409 10. PARTNERSHIP CONTRIBUTIONS-
411 A. TRANSFER OF PROPERTY FOR PARTNERSHIP INTEREST - 411 B. TRANSFER
OF PROPERTY FOR OTHER CONSIDERATION * ~. 442 C. PARTNERSHIP ANTI-ABUSE
RULE * 448 PART FIVE. CORPORATE DISPOSITIONS AND ACQUISITIONS 11.
TAXABLE TRANSFERS *- 453 A. PERSPECTIVE - *- 455 B. ASSET TRANSFER - *
461 C. STOCK TRANSFER 479 SUMMARY OF CONTENTS XIII CHAPTER 12.
NONTAXABLE TRANSFERS 491 A. PERSPECTIVE - 491 B. ASSET TRANSFER- - - 508
C. STOCK TRANSFER - 528 D. STATUTORY MERGER 549 E. ACQUISITION BY
SUBSIDIARY FOR PARENT STOCK 586 F. REVERSE TRIANGULAR MERGER 593 G.
BANKRUPTCY REORGANIZATIONS* 604 H. CONTINGENT STOCK- 607 I. PROPOSAL FOR
UNIFORM ACQUISITION SCHEME*PREVIEW OF THE FUTURE? 613 13. CARRYOVERS AND
CARRYBACKS 623 A. RESTRICTIONS ON LOSS CARRYOVERS- - 624 B, RESTRICTIONS
ON LOSS CARRYBACKS - 647 14. TRANSFERS INVOLVING S CORPORATIONS 653 A.
TAXABLE TRANSFERS 653 B. NONTAXABLE TRANSFERS 657 PART SIX. CORPORATE
DIVISIONS AND REARRANGEMENTS 15. CORPORATE DIVISIONS - 661 A.
DISTRIBUTION OF ASSETS*TAXABLE PARTIAL LIQUIDATION - 661 B. DISTRIBUTION
OF STOCK*TAX-FREE SPIN-OFF/SPLIT-OFF 668 16. CORPORATE REARRANGEMENTS
723 A. CHANGE IN CAPITAL STRUCTURE 723 B. CHANGE IN OPERATING ENTITY *-
754 INDEX - - 783 * |
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| indexdate | 2024-07-09T20:36:27Z |
| institution | BVB |
| isbn | 1587785595 |
| language | English |
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| physical | LVII, 786 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
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| publisher | Foundation Press [u.a.] |
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| series2 | University casebook series |
| spelling | Kwall, Jeffrey L. Verfasser aut The federal income taxation of corporations, partnerships, limited liability companies, and their owners by Jeffrey L. Kwall 3. ed. New York, NY Foundation Press [u.a.] 2005 LVII, 786 S. txt rdacontent n rdamedia nc rdacarrier University casebook series Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s DE-604 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679765&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kwall, Jeffrey L. The federal income taxation of corporations, partnerships, limited liability companies, and their owners Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4116614-0 (DE-588)4078704-7 |
| title | The federal income taxation of corporations, partnerships, limited liability companies, and their owners |
| title_auth | The federal income taxation of corporations, partnerships, limited liability companies, and their owners |
| title_exact_search | The federal income taxation of corporations, partnerships, limited liability companies, and their owners |
| title_exact_search_txtP | The federal income taxation of corporations, partnerships, limited liability companies, and their owners |
| title_full | The federal income taxation of corporations, partnerships, limited liability companies, and their owners by Jeffrey L. Kwall |
| title_fullStr | The federal income taxation of corporations, partnerships, limited liability companies, and their owners by Jeffrey L. Kwall |
| title_full_unstemmed | The federal income taxation of corporations, partnerships, limited liability companies, and their owners by Jeffrey L. Kwall |
| title_short | The federal income taxation of corporations, partnerships, limited liability companies, and their owners |
| title_sort | the federal income taxation of corporations partnerships limited liability companies and their owners |
| topic | Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Unternehmen Steuerrecht USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679765&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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