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Tax Planning for Dispositions of Business Interests.

Tax Planning for Dispositions of Business Interests by Theodore Ness and William F. Indoe, Warren, Gorham, Lamont, Inc., I Penn Plaza, New York, NY 10119, (212) 971-5516, $135.

This second edition 640-page reference provides guidance on every aspect of selling or transferring a business. The book is designed to help accountants, tax attorneys and other tax professionals achieve the best after-sale tax results for their clients. Since the first edition, it has been completely revised to reflect the repeal of the General Utilities doctrine and other recent changes in the Tax Code. Tax issues and situations that can arise before, during and after a business disposition are covered using citations and analyses of related cases and IRS rulings. Key topics discussed include: tax treatment of the sellers of a target corporation involving contingent stock rights and escrow arrangements; permissible methods of disposal; the basic structure used in leveraged buyouts; the scope and limitations of installment sales in the sale of a business and the election of a consolidated selling group under Section 338(h)(10).
COPYRIGHT 1991 National Society of Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1991 Gale, Cengage Learning. All rights reserved.

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Publication:The National Public Accountant
Article Type:Book Review
Date:Jan 1, 1991
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