skip to content
Disregarded entities Preview this item
ClosePreview this item
Checking...

Disregarded entities

Author: Howard E Abrams; Fred T Witt; Lisa M Zarlenga; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management, ©2006-2012.
Series: Tax management portfolios, 704.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification,  Read more...
Rating:

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

Subjects
More like this

 

Find a copy in the library

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

Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Howard E Abrams; Fred T Witt; Lisa M Zarlenga; Tax Management Inc.
ISBN: 9781558715561 1558715568
OCLC Number: 80756031
Description: 1 volume (loose-leaf) : illustrations ; 28 cm.
Contents: Detailed analysis. Introduction --
Formation and classification of a "check-the-box" disregarded entity --
Use of disregarded entities --
Qualified subchapter S subsidiaries --
Qualified real estate investment trust subsidiaries --
Table of worksheets.
Series Title: Tax management portfolios, 704.
Responsibility: by Howard E. Abrams, Fred T. Witt, and Lisa M. Zarlenga.

Abstract:

" ... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification, formation, conversion, operation, and termination issues are addressed along with use of the entity in specific contexts including corporate reorganizations, partnership transactions, and like-kind exchanges. Application of specific provisions such as the at-risk rules and the cancellation of indebtedness provisions are discussed. Use of disregarded entities in cross-border transactions and their impact on the direct and indirect foreign tax credit also are described."

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/80756031> # Disregarded entities
    a schema:Book, schema:CreativeWork ;
   library:oclcnum "80756031" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/dcu> ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/66808587#Place/washington_d_c> ; # Washington, D.C.
   rdfs:comment "Unknown 'gen' value: upl" ;
   schema:about <http://experiment.worldcat.org/entity/work/data/66808587#Topic/corporate_veil_united_states> ; # Corporate veil--United States
   schema:about <http://id.loc.gov/authorities/classification/KF6285> ;
   schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
   schema:about <http://id.worldcat.org/fast/879727> ; # Corporate veil
   schema:bookFormat library:ContinuallyUpdatedBook ;
   schema:contributor <http://viaf.org/viaf/147736479> ; # Tax Management Inc.
   schema:contributor <http://viaf.org/viaf/73625092> ; # Lisa M. Zarlenga
   schema:contributor <http://viaf.org/viaf/18880370> ; # Fred T. Witt
   schema:copyrightYear "2006/2012" ;
   schema:creator <http://viaf.org/viaf/48252550> ; # Howard E. Abrams
   schema:datePublished "2006/2012" ;
   schema:description "Detailed analysis. Introduction -- Formation and classification of a "check-the-box" disregarded entity -- Use of disregarded entities -- Qualified subchapter S subsidiaries -- Qualified real estate investment trust subsidiaries -- Table of worksheets."@en ;
   schema:description "" ... discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are totally ignored for federal income tax purposes. The three types of disregarded entities are entities disregarded under the elective classification regime, qualified S corporation subsidiaries, and qualified real estate investment trust subsidiaries. For each type of entity, qualification, formation, conversion, operation, and termination issues are addressed along with use of the entity in specific contexts including corporate reorganizations, partnership transactions, and like-kind exchanges. Application of specific provisions such as the at-risk rules and the cancellation of indebtedness provisions are discussed. Use of disregarded entities in cross-border transactions and their impact on the direct and indirect foreign tax credit also are described.""@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/66808587> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/66808587#Series/tax_management_portfolios> ; # Tax management portfolios ;
   schema:name "Disregarded entities"@en ;
   schema:productID "80756031" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/80756031#PublicationEvent/washington_d_c_tax_management_2006_2012> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/66808587#Agent/tax_management> ; # Tax Management
   schema:workExample <http://worldcat.org/isbn/9781558715561> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/80756031> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/66808587#Agent/tax_management> # Tax Management
    a bgn:Agent ;
   schema:name "Tax Management" ;
    .

<http://experiment.worldcat.org/entity/work/data/66808587#Place/washington_d_c> # Washington, D.C.
    a schema:Place ;
   schema:name "Washington, D.C." ;
    .

<http://experiment.worldcat.org/entity/work/data/66808587#Series/tax_management_portfolios> # Tax management portfolios ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/80756031> ; # Disregarded entities
   schema:name "Tax management portfolios ;" ;
    .

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

<http://id.worldcat.org/fast/879727> # Corporate veil
    a schema:Intangible ;
   schema:name "Corporate veil"@en ;
    .

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

<http://viaf.org/viaf/18880370> # Fred T. Witt
    a schema:Person ;
   schema:birthDate "1954" ;
   schema:familyName "Witt" ;
   schema:givenName "Fred T." ;
   schema:name "Fred T. Witt" ;
    .

<http://viaf.org/viaf/48252550> # Howard E. Abrams
    a schema:Person ;
   schema:birthDate "1955" ;
   schema:familyName "Abrams" ;
   schema:givenName "Howard E." ;
   schema:name "Howard E. Abrams" ;
    .

<http://viaf.org/viaf/73625092> # Lisa M. Zarlenga
    a schema:Person ;
   schema:familyName "Zarlenga" ;
   schema:givenName "Lisa M." ;
   schema:name "Lisa M. Zarlenga" ;
    .

<http://worldcat.org/isbn/9781558715561>
    a schema:ProductModel ;
   schema:isbn "1558715568" ;
   schema:isbn "9781558715561" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

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