Bankruptcy and Insolvency Taxation, Second Edition, 1999 Cumulative Supplement
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- Wiley
More About This Title Bankruptcy and Insolvency Taxation, Second Edition, 1999 Cumulative Supplement
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Written by a leading bankruptcy tax and accounting specialist and KPMG Tax partner from the Bankruptcy Practice Group who is also National Director of the firm's Technical Tax Services for Subchapter C. Updates to chapters to reflect new cases that have been decided and pronouncements issued by the IRSAn explaination on the confict that exists among circuit courts and the IRS's position regarding the stepped-up basis in stock of an S corporation resulting from cancellation of debtA discussion on regulations issued by the IRS and the Treasury dealing with continuity of shareholder interst, remote continuity of interest and continuity of business enterprise, soley for voting stock requirements, and stock rights connected with regorganizationsA discussion of modifications to the final and temporary section 1060 and section 338(B) regulations and the subsequent issue of new temporary reulations, effective for accquisitions on or after January 6, 2000, replacing and removing previous regulations under sections B38 and 1060.
English
Nature of Bankruptcy and Insolvency Proceedings.
Discharge of Indebtedness.
Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies.
Taxation of Bankruptcy Estates and Debtors.
Corporate Reorganizations.
The Use of Net Operating Losses.
Other Corporate Tax Issues.
State and Local Taxes.
Tax Consequences to Creditors of Loss from Debt Forgiveness.
Tax Procedures and Litigation.
Tax Priorities and Discharge.
Tax Preferences and Liens.
Appendices.
Statutes Citations.
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations.
Indexes.
