Author : Michael J. Kliegman
Publisher :
ISBN 13 : 9781633592551
Total Pages : pages
Book Rating : 4.5/5 (925 download)
Book Synopsis Single Entity Reorganizations by : Michael J. Kliegman
Download or read book Single Entity Reorganizations written by Michael J. Kliegman and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... describes the special features and analyzes the tax consequences of corporate reorganizations involving a single company, specifically, a recapitalization under [section] 368(a)(1)(E) and a mere change in identity, form or place of organization under [section] 368(a)(1)(F). The Portfolio discusses each type of reorganization separately, and in relation to one another and to the other types of reorganizations under [section] 368. With respect to recapitalizations, the Portfolio compares transactions technically qualifying under [section] 368(a)(1)(E) with those that, while possibly not qualifying, are commonly referred to as recapitalizations. With regard to the F reorganization, special attention is paid to distinguishing the F reorganization reincorporation transaction from other types of reorganizations and analyzing the final regulations"--Portfolio description (Page iii).