Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)
Author: Glenn R. Carrington
Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:
- Decide if the transaction should be taxable or nontaxable.
- Structure the deal for the best results–stock or asset acquisition.
- Achieve desired business objectives.
| Chapter 1 | Taxable and Tax-Free Acquisitions |
| Chapter 2 | Basic Concepts in Deductibility and Capitalization |
| Chapter 3 | Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 |
| Chapter 4 | Treatment of Contingent Liabilities |
| Chapter 5 | Treatment of Transaction Costs Prior to the Final Capitalization Regulations |
| Chapter 6 | Final Capitalization Regulations |
| Chapter 7 | Debt Modifications in Connection with Mergers and Acquisitions |
| Chapter 8 | Original Issue Discount (OID) in Mergers and Acquisitions |
| Chapter 9 | Amortization of Intangibles under Code §197 |
| Chapter 10 | Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions |
| Chapter 11 | Consolidated Return Tax Accounting Issues |
| Chapter 12 | Tax Accounting Issues in Bankruptcies and Work-outs |
9780808039327 7" x 10" 1,090 pages
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If you would like more details about this product, or would like to order a copy online, please click here.
Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)
Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:
1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.
Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs
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If you would like more details about this product, or would like to order a copy online, please click here.
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)
Authors: Jerome Ostrov,
Kevin Kaiser,
Robert Collins
Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.
Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.
Chapter 1 The Personal Residence
Chapter 2 Real Estate Partnerships
Chapter 3 Limited Liability Companies
Chapter 4 Passive Loss and At-Risk Limitations
Chapter 5 Real Estate Investment Trusts
Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
Chapter 7 Exchanges of Like-Kind Property and Involuntary Conversions
Chapter 8 Construction, Improvement and Leasing of Real Estate;
Associated Deductions, Depreciation, and Credits
Chapter 9 Capital Gains Treatment and Installment Sales Provisions
Chapter 10 Charitable Gifts of Real Estate
Chapter 11 Asset Protection
Chapter 12 Exempt Organization Ownership of Real Estate
Chapter 13 Estate and Gift Planning with Real Estate - General Principles
Chapter 14 Estate Planning with Real Estate - Valuation and Discounting Issues
Chapter 15 International Tax and Estate Planning
Practical Guide to Real Estate Taxation 2013 - CCH Tax Spotlight Series
Federal and State Taxation of Limited Liability Companies (2014)
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View Details..
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.)
Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky
Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.
Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.
| Chapter 1 | The Personal Residence |
| Chapter 2 | Real Estate Partnerships |
| Chapter 3 | Limited Liability Companies |
| Chapter 4 | Passive Loss and At-Risk Limitations |
| Chapter 5 | Real Estate Investment Trusts |
| Chapter 6 | Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate |
| Chapter 7 | Exchanges of Like-Kind Property and Involuntary Conversions |
| Chapter 8 | Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits |
| Chapter 9 | Capital Gains Treatment and Installment Sales Provisions |
| Chapter 10 | Charitable Gifts of Real Estate |
| Chapter 11 | Asset Protection |
| Chapter 12 | Exempt Organization Ownership of Real Estate |
| Chapter 13 | Estate and Gift Planning with Real Estate — General Principles |
| Chapter 14 | Estate Planning with Real Estate — Valuation and Discounting Issues |
| Chapter 15 | International Tax and Estate Planning |
9780808039341 7" x 10" 1,200 pages
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Tax Compliance for Tax-Exempt Organizations (2012) (U.S.)
Available: April 2012
Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.
CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors
Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833
Related books:
If you would like more details about this product, or would like to order a copy online, please click here.
Tax Compliance for Tax-Exempt Organizations (2013) (U.S.)
Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.
CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors
Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833
Essential primary source documents from the CRA
Wolters Kluwer CCH Tax Window Files is a collection of published Technical Interpretations, Advance Tax Rulings and internal memoranda from CRA staff written in response to questions and inquiries.
Tax Window Files provides you with an enormous volume of internal CRA documents, complete with comprehensive linking to related documents to power your research.
Combine Tax Window Files with the commentary provided in Window on Canadian Tax to gain a comprehensive understanding of how the CRA works.
The Internet version is updated weekly.
Bonus features:- Free training and technical support
Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.
Professionals who subscribe to the Tax Window Files also find these publications instrumental to their practice:
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Tax credits for the working poor: a call for reform / Michelle Lyon Drumbl (Washington and Lee University School of Law)
Dewey Library - HJ4653.C73 D78 2019
Tax relief to stranded NRIs, prolonged stay in India due to lockdown to be discounted
The Finance Ministry on Friday allowed discounting of prolonged stay period in India for the purpose of determining residency status from the taxation
Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures, 6th Edition
| A practical guide to handling the challenges facing tax-exempt organizations, written by a leading authority Tax Planning and Compliance for Tax-Exempt Organizations, Sixth Edition ensures that you have the practical knowledge to handle critical tax situations. This book provides guidance for the significant issues facing nonprofit organizations. It’s an essential guide to navigating the complexities of nonprofit tax rules and regulations. Packed with Read More... |
App Pack | These Apps Offer Relief During Tax Season
Tax season really snuck up on you again, didn't it? You still have until Monday, April 18 to file and pay your taxes, and while that's plenty of time to get all your paperwork in order, you might need a little help with these apps.
Tax Refund मिलेगा बहुत जल्दी, बस करना होगा ये काम
नयी दिल्ली। कोरोनावायरस लॉकडाउन के दौरान टैक्सपेयर्स को राहत देने के लिए आयकर विभाग 5 लाख रुपये तक के सभी लंबित आयकर रिफंड जारी कर रहा है। जानकारी के लिए बता दें कि केवल एक सप्ताह में ही 10.2 लाख लोगों
Tax better, spend better
A government task force has recently made a series of tax and revenue
recommendations designed to restore the nation's fiscal health.
Ashwin Mahesh
reports.
Tax Surprise In Restricted Stock
A lot of executives who get restricted stock think they have taken care of taxes on them, but get a surprise bill in the end. How to avoid this.
Tax cut for MSMEs is a welcome gesture: Deepak Chiripal
Abolition of FIPB to ease flow of FDI is a good move which will speed up the process
Taxis in parts of New South Wales will be used to deliver Woolworths groceries
Industry chiefs have estimated the demand for taxis has dropped by almost 80 per cent as strict social distancing measures preventing all but essential travel confine Australians to their home.
Taxi bosses launch investigation into black cab driver over his 'Kill Uber' number plate
A black cab driver, who was pictured outside the Savoy Hotel in central London with a licence plate that threatened to 'Kill Uber' is being investigated.
Taxi driver who ran down and killed a pedestrian is cleared of causing death by dangerous driving
Amanpreet Singh has been acquitted on a more serious charge of causing death by dangerous driving after 61-year-old Manjit Dhadwal was killed on a wet night in Adelaide in November 2017.
Taxpayers will pay $15million for footpaths to be widened to allow social-distancing
The NSW government said the Streets as Shared Spaces program would help councils provide more space for people to walk, cycle and exercise safely.
Tax bill threat for workers forced to retire early
Insurer Royal London says the hundreds of people who take early retirement every year due to work-related sickness could find themselves in breach of their annual pension saving allowance.
Taxi driver reveals Pippa Middleton has taken to using a false name
TALK OF THE TOWN: A cab driver tells me of his bizarre encounter with the Duchess of Cambridge's sister, left, 'She ordered a taxi for Lucy Middleton and kept ringing, asking if I was there yet.'