Bankruptcy and Insolvency TaxationJohn Wiley & Sons, 2005 M05 13 - 768 pages The thousands of mergers, acquisitions, and start-ups that have characterized the past ten years of business have created an increasing number of corporations in financial trouble: specifically, a shortage of venture capital or quick cash. Consequently, bankruptcy protection is now viewed as a strategic move to protect corporations from their creditors and allow them to reorganize. Bankruptcy and Insolvency Taxation, Third Edition provides the answers to the questions financial managers will have on the tax aspects of the "bankruptcy strategy." |
Contents
Chapter 3 Partnerships and S Corporations Tax Impact of Workouts and Bankruptcies | 1117 |
Chapter 4 Taxation of Bankruptcy Estates and Debtors | 1151 |
Chapter 5 Corporate Reorganizations | 1217 |
Chapter 6 Use of Net Operating Losses | 1283 |
Chapter 7 Other Corporate Issues | 1369 |
Chapter 8 State and Local Taxes | 1409 |
Chapter 9 Tax Consequences to Creditors of Loss from Debt Forgiveness | 1425 |
Chapter 10 Tax Procedures and Litigation | 1455 |
1721 | |
Appendix C Senate Proposed Amendments to HR 5043 Bankruptcy Tax Act of 1980 Adopted by Both Senate and House | 1757 |
Appendix D Representative Ullmans Statement Regarding Bankruptcy Tax Legislation | 1767 |
Appendix E Selected Provisions from the General Explanation of the Tax Reform Act of 1986 HR 3838 99th Congress Public Law 99514 | 1781 |
Appendix F Selected Provisions from the Explanation of the Technical and Miscellaneous Revenue Act of 1988 | 1829 |
Appendix G Tax Consequences of PlanRevco | 1845 |
Statutes Citations | 1851 |
Treasury Regulations Revenue Procedures and Revenue Rulings Citations | 1857 |
Chapter 11 Tax Priorities and Discharge | 1535 |
Chapter 12 Tax Preferences and Liens | 1639 |
Appendix A Internal Revenue Code Selected Sections | 1673 |
1861 | |
1870 | |
Other editions - View all
Bankruptcy & Insolvency Taxation: 2006 Supplement Grant W. Newton,Robert Liquerman No preview available - 2006 |
Common terms and phrases
9th Cir acquiring corporation acquisition amended amount apply assessment assets automatic stay Bankr Bankruptcy Code bankruptcy court held bankruptcy estate bankruptcy petition bill built—in gain capital carryback chapter 11 Commissioner consolidated group corporation's court noted creditors debt discharge debtor deduction determined discharge of indebtedness distribution district court DOI income election exchange fair market value file filed filing gross income I.R.C. section income tax insolvent interest IRS’s issue liquidation loss corporation merger nonrecourse debt ownership change partnership payment penalty percent period preferred stock prepetition prior priority Private Letter Ruling proof of claim provides purchase pursuant qualified real property received reduce reduce basis refund regulations reorganization result ruptcy secured shareholders subparagraph subsection subsidiary target corporation tax attributes tax claim Tax Court tax liability tax lien tax return taxable taxpayer tion title 11 transaction transfer Treas treated trustee unsecured