{"product_id":"tax-aspects-of-corporate-division-9781953349408","title":"Tax Aspects of Corporate Division","description":"\u003cb\u003eThis book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.\u003c\/b\u003e\u003cp\u003eFor a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible.\u003c\/p\u003e\u003cp\u003eIn order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed.\u003c\/p\u003e\u003cp\u003eThis book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=AUTH-4709994\"\u003eW. Eugene Seago\u003c\/a\u003e\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Business Expert Press\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 02\/01\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 156\u003cbr\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.48lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.00h x 6.00w x 0.34d\u003cbr\u003e\u003cb\u003eISBN13:\u003c\/b\u003e 9781953349408\u003cbr\u003e\u003cb\u003eISBN10:\u003c\/b\u003e 1953349404\u003cbr\u003e\u003cb\u003eBISAC Categories:\u003c\/b\u003e\u003cbr\u003e- \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=CAT-BUS\"\u003eBusiness \u0026amp; Economics\u003c\/a\u003e | \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=BISAC-BUS064010\"\u003eTaxation | Corporate\u003c\/a\u003e\u003cbr\u003e- \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=CAT-BUS\"\u003eBusiness \u0026amp; Economics\u003c\/a\u003e | \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=BISAC-BUS064030\"\u003eTaxation | Small Business\u003c\/a\u003e\u003cbr\u003e- \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=CAT-BUS\"\u003eBusiness \u0026amp; Economics\u003c\/a\u003e | \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=BISAC-BUS015000\"\u003eMergers \u0026amp; Acquisitions\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eAbout the Author\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eW. Eugene Seago\u003c\/b\u003e, PhD, JD, is the Virginia Tech Curling Professor Emeritus in accounting. He is a member of the Virginia Bar and the American Institute of Certified Public Accountants. He is also the former chair of the ABA Tax Section Tax Accounting Subcommittee on Inventories. Prof. Seago has published over 200 articles and books on taxation, including \u003ci\u003eThe Tax Aspects of Acquiring a Business\u003c\/i\u003e (Business Expert Press, 2018). He is the author of \u003ci\u003eUniform Capitalization Rules (UNICAP)\u003c\/i\u003e, published by Thomson Reuters, and is an expert contributor to Reorganizations: Transfers of Assets to Controlled Corporations (Type D) on Checkpoint Catalyst. He has served as an expert witness in the Tax Court, the Federal Claims Court, and the United States District Court.\u003c\/p\u003e","brand":"Business Expert Press","offers":[{"title":"Default Title","offer_id":44545091404013,"sku":"9781953349408","price":31.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0550\/8097\/6621\/products\/img_f2fdbe7a-9b33-47f7-a443-da5d457f3668.jpg?v=1701568410","url":"https:\/\/sureshotbooks.com\/products\/tax-aspects-of-corporate-division-9781953349408","provider":"SureShot Books Publishing LLC","version":"1.0","type":"link"}