Bankruptcy and insolvency taxation

Author(s)

Bibliographic Information

Bankruptcy and insolvency taxation

Grant W. Newton, Gilbert D. Bloom

Wiley, c1994-

2nd ed

  • 1995 cumulative supplement
  • 2000 cumulative supplement

Available at  / 8 libraries

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Note

Includes indexes

Description and Table of Contents

Volume

1995 cumulative supplement ISBN 9780471102663

Description

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 IRS An 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 debt A 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 regorganizations A 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.
Volume

2000 cumulative supplement ISBN 9780471361305

Description

This 2000 cumulative supplement "Bankruptcy and Insolvency Taxation" is a guide to bankruptcy tax planning and the procedures used when filing tax returns.
Volume

ISBN 9780471598374

Description

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 IRS * An 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 debt * A 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 regorganizations * A 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.

Table of Contents

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.

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