Bankruptcy and Insolvency Taxation 3rd Edition by Grant Newton, Robert Liquerman ISBN 9780471656869 0471656860
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Product details:
ISBN 10: 0471656860
ISBN 13: 9780471656869
Author: Grant W. Newton, Robert Liquerman
Bankruptcy and Insolvency Taxation (3rd Edition) by Grant W. Newton is a comprehensive resource on the tax implications of bankruptcy and insolvency proceedings. It provides in-depth coverage of the tax consequences for both individuals and businesses facing financial distress.
Key Features:
Detailed analysis of federal tax laws related to bankruptcy cases.
Guidance on tax attributes, discharge of indebtedness, and structuring reorganizations.
Explanation of Chapter 7 (Liquidation) and Chapter 11 (Reorganization) tax implications.
Coverage of corporate, partnership, and individual insolvency taxation.
Practical examples and case studies to illustrate complex tax concepts.
This book is a valuable reference for tax professionals, accountants, attorneys, and business owners dealing with bankruptcy and insolvency matters.
Table of contents:
Chapter One: Nature of Bankruptcy & Insolvency Proceedings.
1.1 Objectives.
1.2 Alternatives Available to a Financially Troubled Business.
Chapter Two: Discharge of Indebtedness.
2.1 Introduction.
2.2 Discharge of Indebtedness Income.
2.3 Determination of Discharge of Indebtedness Income.
2.4 Section 108(e) Additions to Discharge of Indebtedness Income.
2.5 Section 108(e) Subtractions from Discharge of Indebtedness Income.
2.6 Discharge of Indebtedness Income Exclusions.
2.7 Consequences of Qualifying for Section 108(A) Exclusions.
2.8 Use of Property to Cancel Debt.
2.9 Consolidated Tax Return Treatment.
2.10 Discharge of Indebtedness Reporting Requirements.
Chapter Three: Partnerships and S Corporations: Tax Impact of Workouts and Bankruptcies.
3.1 Introduction..
3.2 Partnerships.
3.3 S Corporations.
Chapter Four: Taxation of Bankruptcy Estates and Debtors.
4.1 Introduction.
4.2 Responsibility for Filing Income Tax Returns.
4.3 Accounting for the Bankruptcy Estate.
4.4 Accounting for the Debtor (Individual).
4.5 Summary.
Chapter Five: Corporate Reorganizations.
5.1 Introduction.
5.2 Elements Common to Many Reorganization Provisions.
5.3 Overview of Specific Tax-Free Reorganizations Under Section 368.
5.4 Acquisitive Reorganizations.
5.5 Stock Acquisitions.
5.6 Single Entity Reorganizations.
5.7 Divisive Reorganizations.
5.8 Insolvency Reorganizations.
5.9 Summary.
Chapter Six: Use of Net Operating Losses.
6.1 Introduction.
6.2 I.R.C. Section 381.
6.3 Restructuring Under Prior I.R.C. Section 382.
6.4 Current I.R.C. Section 382.
6.5 I.R.C. Section 383: Carryovers other than Net Operating Losses.
6.6 I.R.C. Section 384.
6.7 I.R.C. Section 269: Transactions to Evade or Avoid Tax.
6.8 Libson Shops Doctrine.
6.9 Consolidated Return Regulations.
Chapter Seven: Other Corporate Issues.
7.1 Introduction.
7.2 Earnings and Profits.
7.3 Incorporation.
7.4 Liquidation.
7.5 I.R.C. Section 338.
7.6 Other Tax Considerations.
7.7 Administrative Expenses.
7.8 Other Administrative Issues.
Chapter Eight: State and Local Taxes.
8.1 Introduction.
8.2 Income from Debt Discharge.
8.3 Net Operating Loss Carryback and Carryover.
8.4 Bankruptcy Estate.
8.5 Responsibility for Filing Tax Returns.
8.6 Stamp Tax.
8.7 Summary.
Chapter Nine: Tax Consequences to Creditors of Loss from Debt Forgiveness.
9.1 Introduction.
9.2 Nature of Losses.
9.3 Business and Nonbusiness Losses.
9.4 Determination of Worthlessness.
9.5 Secured Debt.
9.6 Reorganization.
Chapter Ten: Tax Procedures and Litigation.
10.1 Introduction.
10.2 Notice and Filing Requirements.
10.3 Tax Determination.
10.4 Bankruptcy Courts.
10.5 Minimization of Tax and Related Payments.
10.6 Appendix: Forms.
Chapter Eleven: Tax Priorities and Discharge.
11.1 Introduction.
11.2 Priorities.
11.3 Tax Discharge.
Chapter Twelve: Tax Preferences and Liens.
12.1 Introduction.
12.2 Tax Preferences.
12.3 Tax Liens.
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Grant Newton,Robert Liquerman,Bankruptcy and Insolvency