Related party transactions [electronic resource] / George C. Koutouras, Mark Q. Tizabgar and James E. Carreon.
" ... examines and analyzes the dual purposes of [section] 267. First, as a definitional section, [section] 267 establishes the degree of relationship that gives rise to the application of its operational provisions. The effect of identifying certain taxpayers as "related" may cause a...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2005]-
|
| Series: | Tax management portfolios ;
564-2nd. |
| Subjects: |
MARC
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| 100 | 1 | |a Koutouras, George C. |0 http://id.loc.gov/authorities/names/no2005067932 |1 http://isni.org/isni/0000000044196309 | |
| 245 | 1 | 0 | |a Related party transactions |h [electronic resource] / |c George C. Koutouras, Mark Q. Tizabgar and James E. Carreon. |
| 264 | 1 | |a Arlington, VA : |b Tax Management Incorporated, |c [2005]- | |
| 264 | 4 | |c ©2005]- | |
| 310 | |a Updated irregularly | ||
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| 490 | 1 | |a U.S. income portfolios ; |v 564-2nd | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 500 | |a Published: Washington, D.C., 2005-2007. | ||
| 520 | |a " ... examines and analyzes the dual purposes of [section] 267. First, as a definitional section, [section] 267 establishes the degree of relationship that gives rise to the application of its operational provisions. The effect of identifying certain taxpayers as "related" may cause a transaction to obtain federal income tax consequences significantly different than a transaction consummated by parties that are not related. Because the core definition of "related parties," as found in [section] 267, is often cross-referenced by other sections throughout the Internal Revenue Code, an analysis of this definition is pivotal in determining the impact of other sections, as well. Second, as an operational section, [section] 267 defers certain deductions and denies certain losses incurred in related party transactions." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Section 267 -- Section 707 -- Section 108 -- Section 197 -- Section 336 -- Section 355(d) -- Earning stripping rules -- Installment sales -- Involuntary conversions -- Like-kind exchanges -- Gain from sale of depreciable property -- Section 367(d)/transfer of intangible property to foreign corporations -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 500 | |a Title from title screen (viewed November 21, 2014). | ||
| 650 | 0 | |a Related party transactions |x Taxation |x Law and legislation |z United States. | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
| 700 | 1 | |a Tizabgar, Mark Q. |0 http://id.loc.gov/authorities/names/no2005067935 |1 http://isni.org/isni/0000000049223564 | |
| 700 | 1 | |a Carreon, James E., |d 1967- |0 http://id.loc.gov/authorities/names/no2005067934 |1 http://isni.org/isni/0000000053896470 | |
| 710 | 2 | |a Tax Management Inc. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Koutouras, George C. |t Related party transactions. |d Arlington, VA : Tax Management Inc., [2014]- |z 9781617469817 |w (OCoLC)885259153 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20564 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
| 830 | 0 | |a Tax management portfolios ; |v 564-2nd. |0 http://id.loc.gov/authorities/names/n83743580 | |
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