The Resource Capitalizing a business entity : debt vs equity, by R. Arnold Handler (Tax Consultant, New York, New York)

Capitalizing a business entity : debt vs equity, by R. Arnold Handler (Tax Consultant, New York, New York)

Label
Capitalizing a business entity : debt vs equity
Title
Capitalizing a business entity
Title remainder
debt vs equity
Statement of responsibility
by R. Arnold Handler (Tax Consultant, New York, New York)
Creator
Contributor
Author
Issuing body
Publisher
Subject
Language
eng
Summary
" ... contains an analysis of debt and equity, including both their core differences and the sometimes blurry nature of the boundary between them. The Portfolio extensively examines: [t]he final and temporary debt-equity regulations that were issued on October 21, 2016; [t]he case-by-case multi-factor test, including its components, that has historically been applied to determine whether an instrument, or advance on open account, constitutes debt or equity for tax (and often legal) purposes; and [t]he continued viability and significance of the case-by-case multi-factor test under case law alongside the criteria of the debt-equity regulations"--Portfolio description (Page iii)
Member of
Cataloging source
BNA
Characteristic
updating loose leaf
http://library.link/vocab/creatorDate
1940-
http://library.link/vocab/creatorName
Handler, R. Arnold
Entry convention
integrated entry
LC call number
KF6289
LC item number
.A1 T3
Nature of contents
bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Tax management portfolios : U.S. income
Series volume
702
http://library.link/vocab/subjectName
  • Corporate debt
  • Corporations
  • Corporations
  • Equity
Label
Capitalizing a business entity : debt vs equity, by R. Arnold Handler (Tax Consultant, New York, New York)
Instantiates
Publication
Copyright
Note
  • Kept up to date with replacement pages
  • "Bloomberg BNA"--Cover
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview: the hazy boundaries between debt and equity -- The new regulatory tests under [section] 385 -- Applying the multi-factor test to distinguish debt and equity for legal and tax purposes -- The debt/equity multi-factor tax test explained -- Consequences of classification as debt or equity -- OECD and BEPS -- Table of worksheets
Dimensions
28 cm.
Extent
volumes (loose-leaf)
Isbn
9781633592070
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
  • (OCoLC)1005702034
  • (OCoLC)on1005702034
Label
Capitalizing a business entity : debt vs equity, by R. Arnold Handler (Tax Consultant, New York, New York)
Publication
Copyright
Note
  • Kept up to date with replacement pages
  • "Bloomberg BNA"--Cover
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview: the hazy boundaries between debt and equity -- The new regulatory tests under [section] 385 -- Applying the multi-factor test to distinguish debt and equity for legal and tax purposes -- The debt/equity multi-factor tax test explained -- Consequences of classification as debt or equity -- OECD and BEPS -- Table of worksheets
Dimensions
28 cm.
Extent
volumes (loose-leaf)
Isbn
9781633592070
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
  • (OCoLC)1005702034
  • (OCoLC)on1005702034

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