Internal Revenue Bulletin
Author: United States. Internal Revenue Service
Publisher:
Published: 2006-02-27
Total Pages: 650
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author: United States. Internal Revenue Service
Publisher:
Published: 2006-02-27
Total Pages: 650
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Internal Revenue Service
Publisher:
Published: 2006
Total Pages: 1224
ISBN-13:
DOWNLOAD EBOOKAuthor: David J. Cartano
Publisher: CCH
Published: 2008
Total Pages: 984
ISBN-13: 9780808019138
DOWNLOAD EBOOKFederal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable.
Author:
Publisher: Wolters Kluwer
Published: 2015-01-01
Total Pages: 4914
ISBN-13: 1454856785
DOWNLOAD EBOOKAuthor: Karen C. Burke
Publisher:
Published: 2015
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKNotice 2006-14 requests comments concerning revision of the longstanding regulations under section 751(b) to reflect the modern concepts of revaluations and reverse section 704(c) allocations. The ABA and NYSBA have responded recently by recommending a deemed-sale approach, modeled on section 704(c)(1)(B), that would trigger ordinary income under section 751(b) whenever a partner's aggregate share of hot asset gain is reduced following a current or liquidating distribution. In this special report, Prof. Burke recommends that the deemed-sale approach be extended to current distributions that leave the distributee with booked-up hot asset gain in excess of the distributee's retained interest in partnership capital. Together, sections 704(c)(1)(B) and 751(b)provide a coherent solution to the problem of shifting hot and cold asset gain following a partnership distribution. By eliminating the need for spectral section 704(c) allocations to reflect value-basis disparities inherent in distributed property, such an approach would allow reverse section 704(c) allocations to function properly. While the drafters of the 1954 code considered a section 704(c)-type approach excessively complex, the section 704(b) regulations now generally require revaluations and reverse section 704(c) allocations. The author wishes to thank Prof. William D. Andrews for helpful comments and suggestions.
Author: MARTIN D. GINSBURG
Publisher: Wolters Kluwer Law & Business
Published: 2022-01-23
Total Pages: 4950
ISBN-13: 1543837107
DOWNLOAD EBOOKMergers, Acquisitions, and Buyouts, December 2021 By Martin D. Ginsburg, Jack S. Levin, Donald E. Rocap When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E. Rocap as you plan, develop, and execute your mergers and acquisitions strategy. In this gold-standard resource for mergers and acquisitions analysis and guidance--available as a five-volume print set, a bundle with the print and CD-ROM editions, or online--these expert practitioners offer you: * Solutions to real-life business merger problems as they arise in negotiations * Step-by-step analysis of typical and non-typical company buyout and company merger transactional permutations * Checklists, flow charts, and other at-a-glance mergers practice materials Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you: * A complete document structured to embody your client's M&A interests * Clauses addressing a wide variety of specific mergers and acquisitions situations * Specific language for even the smallest mergers and acquisitions variations you're likely to encounter * Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements When it comes to companies buying other companies--particularly public company acquisitions--seemingly every transaction raises something unique, Mergers, Acquisitions, and Buyouts is recently updated with: * New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations * New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements * Practical guidance based on the latest mergers and acquisition news and the most recent corporate acquisition developments * New mergers legislation, M&A regulations, rulings, and M&A litigation outcomes impacting M&A transactions as reflected in recent mergers and acquisitions Frequently asked questions covered in Mergers, Acquisitions, and Buyouts: * What are the tax considerations in our M&A transaction? * Are there recent deals or developments affecting our M&A transaction? * How do we handle unwanted assets? * How do we handle reorganizations that are "solely for voting stock"? * What are the tax aspects of LBO structuring and financing? * What should we be taking into consideration regarding management compensation? * How do you execute a mergers and acquisitions strategy using Partnership, LLC, or REIT?
Author: James Jurinski
Publisher: ALI-ABA
Published: 2002
Total Pages: 348
ISBN-13: 9780831814144
DOWNLOAD EBOOKAuthor: Internal Revenue Service (U S )
Publisher: Government Printing Office
Published: 2007-06
Total Pages: 1230
ISBN-13:
DOWNLOAD EBOOKNOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last Includes Revenue Rulings 2006-1 to 2006-34, Revenue Procedures 2006-1 to 2006-28, and Treasury Decisions 9231 to 9264. Consolidates all items of a permanent nature published in the weekly "Internal Revenue Bulletin" from issue 2006-1 through 2006-26 for the period of January 1 through June 30, 2006. Related products: Other products produced by the U.S. Treasury, Internal Revenue Service can be found here: https://bookstore.gpo.gov/agency/228
Author: Ginsburg & Levin, Rocap
Publisher: Wolters Kluwer Law & Business
Published:
Total Pages: 4944
ISBN-13: 1543855113
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