Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author: Karen C. Burke
Publisher: West Group
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Karen C. Burke. Eisner v. Macomber, 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521 (
1920), 144 Esmark, Inc. v. Commissioner, 90 T.C. 171 (1988), aff d without
published opinion 886 F.2d 1318 (7th Cir.1989), 17 Estate of (see name of party)
Federated Dept. Stores, Inc., In re, 94-2 USTC 1150,430 (S.D.Ohio 1994), 227
Fink, Commissioner v., 483 U.S. 89, 107 S.Ct. 2729, 97 L.Ed.2d 74 (1987), 77,
157 Fireoved v. United States, 462 F.2d 1281 (3rd Cir.1972), 165 First State Bank
of Stratford, ...

Federal Income Taxation Of Corporations And Stockholders In A Nutshell

Author: Jonathan Sobeloff
Size: 44.17 MB
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Cf. Rev.Rul. 77-245 (stockholders presented certificates for notation thereon of
amount distributed). I.R.S. may be the party seeking to waive the redemption
requirement where the distributee is a corporation. See Fowler Hosiery, Inc. (T.C.
1961 affd 7th Cir. 1962). Note that caution therefore must be exercised before
distributing a hoped-for dividend in kind eligible for § 243 to corporate
stockholders, if the Service might find a corporate contraction of the distributing
corporation with more ...

Introduction To The Law And Legal System Of The United States

Author: William Burnham
Publisher: West Group
Size: 60.32 MB
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On the federal level there are taxes on income (individual and corporate income
tax), taxes to support the social security system (payroll taxes), taxes on certain
products (excise taxes), taxes on gratuitous transfers (estate and gift taxes), and
various minor taxes. There is no federal sales tax ... following: Marvin A.
Chirelstein, Federal Income Taxation, 9th ed (revised) (Foundation 2002); John K
. McNulty, Federal Income Taxation of Individuals in a Nutshell, 7th ed. (West
2004); Karen C.

Collier On Bankruptcy Taxation

Author: Myron M. Sheinfeld
Publisher: LexisNexis
ISBN: 1579111084
Size: 60.68 MB
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The continuity of interest analysis in the case is criticized in Bittker & Eustice,
Federal Income Taxation of Corporations and Shareholders 12-42 (WGL 7th ed.
2000). Note, however, that a debt instrument with a term of less than five years
can qualify as a tax security when received in a reorganization in exchange for a
similar debt instrument (albeit with a sufficiently different interest rate that would
cause it to constitute a significant modification under Treas. Reg. § 1.1001-3) with
the ...

Bowker S Law Books And Serials In Print

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Federal Income Taxation of Corporations A Shareholders Forms, No. 2706, 2 vol.
set. 2368p. 1989. Set, supplemented tri-annually; write for info, post binder
195.00 .... (University Casebook Ser.). 1075p. 1991. text ed. 41.95 (0-88277- 891
-9) Foundation Pr., Inc. --Cases A Materials on Fundamentals of Federal Income
Taxation. 7th, rev. ed. (University Casebook Ser.). 378p. 1991. pap- text ed. write
for info. (0-88277-941- 9) Foundation Pr., Inc. Garlock, David C. A Practical Guide
to the ...

Negotiated Acquisitions Of Companies Subsidiaries And Divisions

Author: Lou R. Kling
Publisher: Law Journal Press
ISBN: 9781588520562
Size: 20.28 MB
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55-59, 1955-1 C.B. 35; Bittker and Eustice, Federal Income Taxation of
Corporations and Shareholders i 12.23 [8] (7th ed. 2002). The Internal Revenue
Service has also ruled that the adoption of a poison pill plan is a tax "nothing"
and stock transferred with pill rights should not disqualify an otherwise valid "B"
reorganization. Rev. Rul. 90-11, 1990-1 C.B. 10; Rizzi, "Poison Pill Ruling Gives
Only a Partial Antidote to Take-Over Uncertainty," 17 J. Corp. Tax'n 262 (1990).
The acquiror can ...

Cases And Materials On Federal Income Taxation Taxation Of Corporations Shareholders Partnerships And Partners

Author: Adrian A. Kragen
Size: 56.27 MB
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... approximately 1200 pages, 1980 (Casebook) Hagman's Hornbook on Urban
Planning and Land Development Control Law, 706 pages, 1971 (Text) Wright
and Webber's Land Use in a Nutshell, 316 pages, 1978 (Text) See also Housing
and Urban Development LAW AND ECONOMICS Manne's The Economics of
Legal Relationships — Readings in the Theory of Property Rights, 660 pages,
1975 (Text) See also Regulated Industries LAW AND MEDICINE-PSYCHIATRY
King's The ...