Tax Planning for Troubled Corporations 2021 (U.S.)

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Author: Stuart J. Goldring

Deals with the problems of financially distressed corporations
and their creditors and shareholders from the early warning
time when their cash flow becomes insufficient to service
their debt, through the problems and opportunities arising
from the need to modify their debt, to the later potential
need to exchange their debt for equity, and to the ultimate
potential consideration of the need to seek the protection of
the bankruptcy courts. In the course of its analysis the book
discusses recapitalizations, two-company combinations and
acquisitions, utilizing tax losses, consolidated return problems,
bankruptcy aspects of federal tax procedure, and state and
local tax aspects of bankruptcy.

• Developing a strategy for a failing company
• Bankruptcy versus nonbankruptcy restructuring
• Deductions and accrual of interest
• Debt modification
• One-company equity-for-Debt re-capitalization
• Two-company reorganizations involving a failing company
• Utilizing tax losses
• Special problems of multi-company debtor groups
• Liquidating trusts, escrow, and the like
• Bankruptcy aspects of federal tax Procedure
• State and local tax aspects of bankruptcy
• Liquidating bankruptcies
• Deductibility of expenses during bankruptcy

Dec 30, 2020 1,090 Pages 9780808055235

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