skip to content
Bankruptcy and insolvency restructurings; discharge of indebtedness Preview this item
ClosePreview this item
Checking...

Bankruptcy and insolvency restructurings; discharge of indebtedness

Author: Max A Goodman; Mark Hoenig; William Tatlock; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2009]-
Series: Tax management portfolios, 540-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... examines and analyzes the tax treatment of individuals, corporations and partnerships that realize discharge-of-indebtedness income, inside or outside bankruptcy, whether or not the person realizing the income is insolvent. This includes the exclusion of debt discharge from gross income and the corresponding reduction of tax attributes under [section] 108. The Portfolio also discusses the restructuring of  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: Print version:
Goodman, Max A.
Bankruptcy and insolvency restructurings; discharge of indebtedness.
Arlington, VA : Tax Management, [2017]-
(OCoLC)1002637803
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Max A Goodman; Mark Hoenig; William Tatlock; Tax Management Inc.,
OCLC Number: 59759654
Notes: Author: William Tatlock, .
Description: 1 online resource
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Discharge of indebtedness --
Corporations --
Partners and partnerships --
Procedure --
Working papers.
Series Title: Tax management portfolios, 540-4th.
Responsibility: Max A. Goodman, Esq., New York, New York, Mark Hoenig, Esq., New York, New York ; based on an earlier version by William Tatlock, Esq., New York, New York.

Abstract:

" ... examines and analyzes the tax treatment of individuals, corporations and partnerships that realize discharge-of-indebtedness income, inside or outside bankruptcy, whether or not the person realizing the income is insolvent. This includes the exclusion of debt discharge from gross income and the corresponding reduction of tax attributes under [section] 108. The Portfolio also discusses the restructuring of financially troubled corporations and partnerships inside or outside a Title 11 or similar case (such as a state law receivership), including the tax-free reorganization of corporations in such proceedings."

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/59759654> # Bankruptcy and insolvency restructurings; discharge of indebtedness
    a schema:CreativeWork, schema:MediaObject, schema:WebSite ;
   library:oclcnum "59759654" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/vau> ;
   rdfs:comment "Unknown 'gen' value: upw" ;
   schema:about <http://experiment.worldcat.org/entity/work/data/4480206277#Topic/extinguishment_of_debts_taxation_united_states> ; # Extinguishment of debts--Taxation--United States
   schema:about <http://id.worldcat.org/fast/826853> ; # Bankruptcy--Taxation
   schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
   schema:about <http://id.loc.gov/authorities/classification/KF6289> ;
   schema:about <http://id.worldcat.org/fast/918982> ; # Extinguishment of debts--Taxation
   schema:about <http://id.loc.gov/authorities/subjects/sh2009116727> ; # Bankruptcy--Taxation--United States
   schema:author <http://viaf.org/viaf/63131849> ; # William Tatlock
   schema:author <http://experiment.worldcat.org/entity/work/data/4480206277#Person/goodman_max_a> ; # Max A. Goodman
   schema:author <http://viaf.org/viaf/100778057> ; # Mark Hoenig
   schema:contributor <http://viaf.org/viaf/147736479> ; # Tax Management Inc.,
   schema:datePublished "2009/9999" ;
   schema:description "" ... examines and analyzes the tax treatment of individuals, corporations and partnerships that realize discharge-of-indebtedness income, inside or outside bankruptcy, whether or not the person realizing the income is insolvent. This includes the exclusion of debt discharge from gross income and the corresponding reduction of tax attributes under [section] 108. The Portfolio also discusses the restructuring of financially troubled corporations and partnerships inside or outside a Title 11 or similar case (such as a state law receivership), including the tax-free reorganization of corporations in such proceedings.""@en ;
   schema:description "Detailed analysis. Introduction -- Discharge of indebtedness -- Corporations -- Partners and partnerships -- Procedure -- Working papers."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/4480206277> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/4480206277#Series/tax_management_portfolios> ; # Tax management portfolios ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/4480206277#Series/u_s_income_portfolios> ; # U.S. income portfolios ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/1002637803> ;
   schema:name "Bankruptcy and insolvency restructurings; discharge of indebtedness"@en ;
   schema:productID "59759654" ;
   schema:url <http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_540&split=1> ;
   schema:url <https://www.bloomberglaw.com/product/tax/citation/tm%20540> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/59759654> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/4480206277#Person/goodman_max_a> # Max A. Goodman
    a schema:Person ;
   schema:familyName "Goodman" ;
   schema:givenName "Max A." ;
   schema:name "Max A. Goodman" ;
    .

<http://experiment.worldcat.org/entity/work/data/4480206277#Series/tax_management_portfolios> # Tax management portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/59759654> ; # Bankruptcy and insolvency restructurings; discharge of indebtedness
   schema:name "Tax management portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/4480206277#Series/u_s_income_portfolios> # U.S. income portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/59759654> ; # Bankruptcy and insolvency restructurings; discharge of indebtedness
   schema:name "U.S. income portfolios ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/4480206277#Topic/extinguishment_of_debts_taxation_united_states> # Extinguishment of debts--Taxation--United States
    a schema:Intangible ;
   schema:hasPart <http://id.loc.gov/authorities/subjects/sh85046570> ;
   schema:name "Extinguishment of debts--Taxation--United States"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh2009116727> # Bankruptcy--Taxation--United States
    a schema:Intangible ;
   schema:name "Bankruptcy--Taxation--United States"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States.
    a schema:Place ;
   schema:name "United States." ;
    .

<http://id.worldcat.org/fast/826853> # Bankruptcy--Taxation
    a schema:Intangible ;
   schema:name "Bankruptcy--Taxation"@en ;
    .

<http://id.worldcat.org/fast/918982> # Extinguishment of debts--Taxation
    a schema:Intangible ;
   schema:name "Extinguishment of debts--Taxation"@en ;
    .

<http://viaf.org/viaf/100778057> # Mark Hoenig
    a schema:Person ;
   schema:birthDate "1957" ;
   schema:familyName "Hoenig" ;
   schema:givenName "Mark" ;
   schema:name "Mark Hoenig" ;
    .

<http://viaf.org/viaf/147736479> # Tax Management Inc.,
    a schema:Organization ;
   schema:name "Tax Management Inc.," ;
    .

<http://viaf.org/viaf/63131849> # William Tatlock
    a schema:Person ;
   schema:familyName "Tatlock" ;
   schema:givenName "William" ;
   schema:name "William Tatlock" ;
    .

<http://www.worldcat.org/oclc/1002637803>
    a schema:CreativeWork ;
   rdfs:label "Bankruptcy and insolvency restructurings; discharge of indebtedness." ;
   schema:description "Print version:" ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/59759654> ; # Bankruptcy and insolvency restructurings; discharge of indebtedness
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.