Bankruptcy and insolvency taxation / Grant W. Newton, Robert Liquerman.
2012
KF6332 .N49 2012 (Map It)
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Details
Author
Title
Bankruptcy and insolvency taxation / Grant W. Newton, Robert Liquerman.
Published
Hoboken, N.J. : John Wiley & Sons, [2012]
Copyright
©2012
Call Number
KF6332 .N49 2012
Edition
Fourth edition.
Holding Record
ISBN
9781118000779 (cloth)
1118000773 (cloth)
1118000773 (cloth)
Description
x, 740 pages ; 26 cm.
System Control No.
(OCoLC)741415845
Note
Revised edition of: Bankruptcy & insolvency taxation. 3rd edition c2005.
Includes indexes.
Includes indexes.
Record Appears in
Local Note
Includes a companion web site: url and password on p. 704.
Table of Contents
Preface
ix
ch. One
Nature of Bankruptcy and Insolvency Proceedings
1
℗ʹ 1.1
Objectives
2
℗ʹ 1.2
Alternatives Available to a Financially Troubled Business
4
ch. Two
Discharge of Indebtedness
27
℗ʹ 2.1
Introduction
30
℗ʹ 2.2
Discharge of Indebtedness Income
30
℗ʹ 2.3
Determination of Discharge of Indebtedness Income
31
℗ʹ 2.4
Section 108(e) Additions to Discharge of Indebtedness Income
46
℗ʹ 2.5
Section 108(e) Subtractions from Discharge of Indebtedness Income
66
℗ʹ 2.6
Discharge of Indebtedness Income Exclusions
71
℗ʹ 2.7
Consequences of Qualifying for Section 108(a) Exclusions
81
℗ʹ 2.8
Section 108(i) Deferral and Ratable Inclusion of DOI from Business Indebtedness Discharged by the Reacquisition of a Debt Instrument
97
℗ʹ 2.9
Use of Property to Cancel Debt
106
℗ʹ 2.10
Consolidated Tax Return Treatment
117
℗ʹ 2.11
Discharge of Indebtedness Reporting Requirements
138
ch. Three
Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies
143
℗ʹ 3.1
Introduction
144
℗ʹ 3.2
Partnerships
144
℗ʹ 3.3
S Corporations
161
ch. Four
Taxation of Bankruptcy Estates and Debtors
173
℗ʹ 4.1
Introduction
174
℗ʹ 4.2
Responsibility for Filing Income Tax Returns
174
℗ʹ 4.3
Accounting for the Bankruptcy Estate
177
℗ʹ 4.4
Accounting for the Debtor (Individual)
215
℗ʹ 4.5
Summary
228
ch. Five
Corporate Reorganizations
231
℗ʹ 5.1
Introduction
232
℗ʹ 5.2
Elements Common to Many Reorganization Provisions
233
℗ʹ 5.3
Overview of Specific Tax-Free Reorganizations under Section 368
249
℗ʹ 5.4
Acquisitive Asset Reorganizations
249
℗ʹ 5.5
Stock Acquisitions
261
℗ʹ 5.6
Single-Entity Reorganizations
270
℗ʹ 5.7
Divisive Reorganizations
275
℗ʹ 5.8
Insolvency Reorganizations
286
℗ʹ 5.9
Summary
309
ch. Six
Use of Net Operating Losses
311
℗ʹ 6.1
Introduction
313
℗ʹ 6.2
I.R.C. Section 381
315
℗ʹ 6.3
Restructuring under Prior I.R.C. Section 382
320
℗ʹ 6.4
Current I.R.C. Section 382
322
℗ʹ 6.5
I.R.C. Section 383: Carryovers Other than Net Operating Losses
396
℗ʹ 6.6
I.R.C. Section 384
397
℗ʹ 6.7
I.R.C. Section 269: Transactions to Evade or Avoid Tax
401
℗ʹ 6.8
Libson Shops Doctrine
406
℗ʹ 6.9
Consolidated Return Regulations
407
ch. Seven
Other Corporate Issues
425
℗ʹ 7.1
Introduction
426
℗ʹ 7.2
Earnings and Profits
426
℗ʹ 7.3
Incorporation
430
℗ʹ 7.4
Liquidation
434
℗ʹ 7.5
I.R.C. Section 338
440
℗ʹ 7.6
Limited Liability Corporation
454
℗ʹ 7.7
Other Tax Considerations
454
℗ʹ 7.8
Administrative Expenses
457
℗ʹ 7.9
Other Administrative Issues
465
ch. Eight
State and Local Taxes
471
℗ʹ 8.1
Introduction
471
℗ʹ 8.2
Bankruptcy Estates
472
℗ʹ 8.3
Stock for Debt
479
℗ʹ 8.4
Cancellation of Indebtedness
479
℗ʹ 8.5
Net Operating Loss Carryback and Carryover
480
℗ʹ 8.6
Stamp Tax
481
℗ʹ 8.7
Tax Impact of Plan for State and Local Purposes
485
ch. Nine
Tax Consequences to Creditors of Loss from Debt Forgiveness
487
℗ʹ 9.1
Introduction
488
℗ʹ 9.2
Nature of Losses
488
℗ʹ 9.3
Business and Nonbusiness Losses
490
℗ʹ 9.4
Determination of Worthlessness
501
℗ʹ 9.5
Secured Debt
509
℗ʹ 9.6
Reorganization
516
ch. Ten
Tax Procedures and Litigation
519
℗ʹ 10.1
Introduction
520
℗ʹ 10.2
Notice and Filing Requirements
520
℗ʹ 10.3
Tax Determination
521
℗ʹ 10.4
Bankruptcy Courts
575
℗ʹ 10.5
Minimization of Tax and Related Payments
578
ch. Eleven
Tax Priorities and Discharge
581
℗ʹ 11.1
Introduction
582
℗ʹ 11.2
Priorities
582
℗ʹ 11.3
Tax Discharge
635
ch. Twelve
Tax Preferences and Liens
669
℗ʹ 12.1
Introduction
669
℗ʹ 12.2
Tax Preferences
669
℗ʹ 12.3
Tax Liens
675
About the Authors
703
About the Web Site
704
Statutes Citations
705
Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations
714
Case Index
722
Subject Index
732