Corporate acquisitions : D reorganizations / Candace A. Ridgway, Esq., Jones Day, Washington, D.C. ; based on an earlier version by Candace A. Ridgway, Esq. and Larry E. Phillips, Esq., Buchanan Ingersoll & Rooney PC, Pittsburgh, Pennsylvania.
2004
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
Corporate acquisitions : D reorganizations / Candace A. Ridgway, Esq., Jones Day, Washington, D.C. ; based on an earlier version by Candace A. Ridgway, Esq. and Larry E. Phillips, Esq., Buchanan Ingersoll & Rooney PC, Pittsburgh, Pennsylvania.
Added Author
Added Corporate Author
Imprint
[Arlington, Va.] : Tax Management Inc., [2004]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 772-5th.
Formatted Contents Note
Detailed Analysis. Introduction
Control of the Acquiring Corporation
Transfer of Assets
Distribution Requirement
Plan of Reorganization
Business Purpose Doctrine
Continuity of Business Enterprise
Continuity of Interest
Step-Transaction Doctrine
Liquidation-Reincorporation
Comparison with Other Reorganizations
Relationship to Section 351
Sale of Stock to Related Corporation
Combining Divisive and Acquisitive Reorganizations
Tax Treatment of a D Reorganization
Carryover of Tax Attributes
Investment Tax Credit Recapture
Section 306 Stock
Small Business Corporations
Foreign Transactions
Ruling Requests
Reporting Requirements
Working Papers.
Control of the Acquiring Corporation
Transfer of Assets
Distribution Requirement
Plan of Reorganization
Business Purpose Doctrine
Continuity of Business Enterprise
Continuity of Interest
Step-Transaction Doctrine
Liquidation-Reincorporation
Comparison with Other Reorganizations
Relationship to Section 351
Sale of Stock to Related Corporation
Combining Divisive and Acquisitive Reorganizations
Tax Treatment of a D Reorganization
Carryover of Tax Attributes
Investment Tax Credit Recapture
Section 306 Stock
Small Business Corporations
Foreign Transactions
Ruling Requests
Reporting Requirements
Working Papers.
Summary
" ... describes the various aspects of the two basic types of transactions that qualify as reorganizations under [section] 368(a)(1)(D) ("D reorganizations")."
Note
Published: Washington, D.C., 2004-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on September 24, 2018; title from description page.
Location
www
Available in Other Form
Print version: Ridgway, Candace A., 1953- Corporate acquisitions. Arlington, VA : Tax Management Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in