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Bankruptcy and Insolvency Taxation

Cumulative Supplement to 2r.e. 1996

Format: Paperback
Publisher: John Wiley and Sons Ltd, New York, United States
Imprint: John Wiley & Sons Inc
Published: 6th Feb 1996
Dimensions: w 153mm h 278mm d 8mm
Weight: 227g
ISBN-10: 0471138835
ISBN-13: 9780471138839
Barcode No: 9780471138839
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.

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