The Resource Corporate separations, by Candace A. Ridgway

Corporate separations, by Candace A. Ridgway

Label
Corporate separations
Title
Corporate separations
Statement of responsibility
by Candace A. Ridgway
Creator
Contributor
Subject
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
Continues
Cataloging source
HHS
http://library.link/vocab/creatorDate
1953-
http://library.link/vocab/creatorName
Ridgway, Candace A.
LC call number
KF6289.A1
LC item number
T35 no. 776-4th
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Tax management portfolios: U.S. income
Series volume
776-4th
http://library.link/vocab/subjectName
  • Corporate reorganizations
  • Subsidiary corporations
  • Corporate reorganizations
  • Subsidiary corporations
  • United States
Label
Corporate separations, by Candace A. Ridgway
Instantiates
Publication
Note
  • Kept up to date with revision pages
  • "This portfolio revises and supersedes 776-3rd T.M."
Bibliography note
Includes bibliographical references
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 -- Table of worksheets
Dimensions
28 cm.
Extent
v. (loose-leaf)
Isbn
9781558719651
Other physical details
ill., forms
Publication frequency
Updated irregularly
System control number
  • (OCoLC)815971909
  • (OCoLC)ocn815971909
Label
Corporate separations, by Candace A. Ridgway
Publication
Note
  • Kept up to date with revision pages
  • "This portfolio revises and supersedes 776-3rd T.M."
Bibliography note
Includes bibliographical references
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 -- Table of worksheets
Dimensions
28 cm.
Extent
v. (loose-leaf)
Isbn
9781558719651
Other physical details
ill., forms
Publication frequency
Updated irregularly
System control number
  • (OCoLC)815971909
  • (OCoLC)ocn815971909

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