Tax Aspects of Corporate Division / ISSN (ePub)

Name: Tax Aspects of Corporate Division / ISSN
Brand: Business Expert Press
SKU: 137031191
Price: 19.60 EUR
Availability: OnlineOnly

(Sprache: Englisch)

Autor: W. Eugene Seago

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Tax Aspects of Corporate Division / ISSN, W. Eugene Seago

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This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
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This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.

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 nontaxable 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.

Autoren-Porträt von W. Eugene Seago

W. Eugene Seago, PhD, JD, is the Virginia Tech Curling Professor Emeritus in accounting. He is a member of the Virginia Bar and the American Institute of Certified Public Accountants. He is also the former chair of the ABA Tax Section Tax Accounting Subcommittee on Inventories. Prof. Seago has published over 200 articles and books on taxation, including The Tax Aspects of Acquiring a Business (Business Expert Press, 2018). He is the author of Uniform Capitalization Rules (UNICAP), published by Thomson Reuters, and is an expert contributor to Reorganizations: Transfers of Assets to Controlled Corporations (Type D) on Checkpoint Catalyst. He has served as an expert witness in the Tax Court, the Federal Claims Court, and the United States District Court.

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Autor: W. Eugene Seago
2021, 156 Seiten, Englisch
Verlag: Business Expert Press
ISBN-10: 1953349412
ISBN-13: 9781953349415
Erscheinungsdatum: 01.02.2021

Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.

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Dateiformat: ePub
Größe: 2.23 MB
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