Tax aspects of restructuring financially troubled businesses / Candace A. Ridgway (Jones Day, Washington), Colleen E. Laduzinski, Patrick O'Brien, Benjamin S. Jacobs (Jones Day, New York) ; based on an earlier version by Gregory E. Stern, Esq. (Houston, Texas).

" ... analyzes the tax implications of restructuring a business' debt, primarily focusing on out-of-court restructurings as an alternative to foreclosure or bankruptcy. Restructuring debt may allow a financially troubled business to continue operations, but may also result in federal income tax liab...

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Bibliographic Details
Uniform Title:Tax management portfolios ; 541-5th.
Main Authors: Ridgway, Candace A., 1953- (Author)
Laduzinski, Colleen E. (Author)
O'Brien, Patrick (Tax lawyer) (Author)
Jacobs, Benjamin S. (Author)
Stern, Gregory E., 1957- (Author)
Corporate Author: Tax Management Inc (Issuing body)
Language:English
Published: Arlington, VA : Tax Management, [2002]-
Series:Tax management portfolios ; 541-5th.
Subjects:
Online Access:
Physical Description:1 online resource.
Format: Electronic Website

MARC

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245 1 0 |a Tax aspects of restructuring financially troubled businesses /  |c Candace A. Ridgway (Jones Day, Washington), Colleen E. Laduzinski, Patrick O'Brien, Benjamin S. Jacobs (Jones Day, New York) ; based on an earlier version by Gregory E. Stern, Esq. (Houston, Texas). 
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505 0 |a Detailed analysis. Introduction -- Discharge-of-Indebtedness income -- Modification of terms of debt -- Special considerations for partnerships -- Special considerations for corporations -- Special considerations for consolidated groups -- Bankruptcy Considerations -- Guarantors -- Creditors' taxation -- Working papers. 
520 |a " ... analyzes the tax implications of restructuring a business' debt, primarily focusing on out-of-court restructurings as an alternative to foreclosure or bankruptcy. Restructuring debt may allow a financially troubled business to continue operations, but may also result in federal income tax liabilities, such as debt-discharge income, or other adverse tax consequences." 
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588 |a Description based on contents viewed on October 11, 2017; title from description page. 
650 0 |a Corporate reorganizations  |z United States.  |0 http://id.loc.gov/authorities/subjects/sh2008101581 
650 0 |a Business failures  |z United States.  |0 http://id.loc.gov/authorities/subjects/sh2009118059 
650 0 |a Bankruptcy  |z United States.  |0 http://id.loc.gov/authorities/subjects/sh2007101807 
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700 1 |a O'Brien, Patrick  |c (Tax lawyer),  |e author.  |0 http://id.loc.gov/authorities/names/no2017137205 
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700 1 |a Stern, Gregory E.,  |d 1957-  |e author.  |0 http://id.loc.gov/authorities/names/no92004191 
710 2 |a Tax Management Inc.,  |e issuing body.  |0 http://id.loc.gov/authorities/names/n79106330 
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