Boot distributions and assumption of liabilities [electronic resource] / Francis A. Muracca, II, Esq. (Partner, Jones Day, Pittsburgh, Pennsylvania) of an earlier version by George C. Koutouras, Esq. (Los Angeles, California) and Mark Q. Tizabgar, Esq., C.P.A. (KPMG LLP, Los Angeles, California).
" ... discusses the tax issues that arise in connection with distributions of boot by a corporation to shareholders and creditors. "Boot" is defined as money or property, other than the stock and securities permitted to be received without the recognition of gain or loss, that is rece...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2007]-
|
| Series: | Tax management portfolios ;
782-4th. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Boot in a [section] 351 exchange
- Assumption of liabilities
- Boot in reorganizations
- Corporate separations
- Working papers.