The Resource Corporate separations, Candace A. Ridgway, (electronic resource)

Corporate separations, Candace A. Ridgway, (electronic resource)

Label
Corporate separations
Title
Corporate separations
Statement of responsibility
Candace A. Ridgway
Creator
Contributor
Subject
Language
eng
Summary
"... analyzes the tax consequences of corporate separations and distributions under [section] 355. Section 355 applies to two different types of situations. In the first, a corporation divides into separate corporations by transferring one or more of its businesses to a newly formed subsidiary and distributes that subsidiary's stock to its shareholders. The second situation is a distribution to a corporation's shareholders of all or most of the stock of an existing subsidiary. Although the first transaction can constitute a reorganization (a divisive (D) reorganization under [section] 368(a)(1)(D)) and the second does not, [section] 355 applies to both if its requirements are met."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1953-
http://library.link/vocab/creatorName
Ridgway, Candace A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 776-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
776-4th
http://library.link/vocab/subjectName
  • Corporate reorganizations
  • Subsidiary corporations
Label
Corporate separations, Candace A. Ridgway, (electronic resource)
Instantiates
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Spin-offs--purpose and policy -- Basic requirements for tax-free spin-off -- Control -- "Qualified property" vs. boot -- Device -- Active business -- Continuity requirements -- Business purpose -- Distributing tax consequences -- Tax consequences of spin-off to controlled -- Tax consequences to shareholders -- Consequences of taxable spin-off -- Information to be filed after a spin-off -- Working papers
Dimensions
unknown
Form of item
online
Governing access note
Online access limited to Boston University community
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60034876
  • (OCoLC)ocm60034876
System details
Mode of access: World Wide Web
Label
Corporate separations, Candace A. Ridgway, (electronic resource)
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Spin-offs--purpose and policy -- Basic requirements for tax-free spin-off -- Control -- "Qualified property" vs. boot -- Device -- Active business -- Continuity requirements -- Business purpose -- Distributing tax consequences -- Tax consequences of spin-off to controlled -- Tax consequences to shareholders -- Consequences of taxable spin-off -- Information to be filed after a spin-off -- Working papers
Dimensions
unknown
Form of item
online
Governing access note
Online access limited to Boston University community
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60034876
  • (OCoLC)ocm60034876
System details
Mode of access: World Wide Web

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