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Earnings and profits

Author: David Friedel; William Galanis; Julie Allen; Tax Management Inc.
Publisher: Arlington, Va. : Tax Management, ©2010-
Series: Tax management portfolios, 762-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.
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Additional Physical Format: Online version:
Friedel, David.
Earnings and profits.
Arlington, VA : Tax Management, [©2002]-
(OCoLC)60402740
Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: David Friedel; William Galanis; Julie Allen; Tax Management Inc.
ISBN: 9781558717404 1558717404
OCLC Number: 610582458
Notes: "Revises and supersedes 762-2nd T.M., Earnings and profits."
Description: volumes (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
General principles --
Distributions of property --
Distributions of stock or securities ([Section] 312(d)) --
Effect of gain or loss on E & P ([Section] 312(f)(1)) --
Effect of receipt of tax-free distributions on E & P --
Allocation in certain reorganizations --
Distribution of proceeds of loan insured by the U.S. --
Sale of stock of foreign investment company --
Depreciation and amortization --
Discharge of indebtedness income --
Interest paid on certain registration-required obligations not in registered form --
Adjustments to E & P to more accurately reflect economic gain and loss --
Section 304 redemptions using related corporations --
Special rules for RICS and REITS --
Corporate distributions with respect to stock --
E & P carryover in corporate acquisitions: section 381 transactions --
Earnings and profits of consolidated group members in general --
History of consolidated return E & P rules --
Application of 1995 regulations --
Treatment of particular transactions --
Predecessors and successors --
Anti-avoidance --
Table of worksheets.
Series Title: Tax management portfolios, 762-3rd.
Responsibility: by David Friedel, William Galanis and Julie Allen.

Abstract:

"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.

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