search query: @author Willens, R. / total: 11
reference: 6 / 11
| Author: | Willens, R. |
| Title: | M&As: the CPA as tax adviser. |
| Journal: | Journal of Accountancy
1988 : AUG, VOL. 166:2, p. 44-46, 48, 50, 52 |
| Index terms: | ACCOUNTING PROFESSION TAXATION USA |
| Language: | eng |
| Abstract: | Advice for accountants on tax laws covering management buyouts, mergers and acquisitions, related to US 1968 Tax Reform Act. Distribution and ordinary dividend. Special dividends for corporate shareholders. Holding requirement. Debt-financed portfolio stock. Extraordinary dividends. Stock buybacks. Application of the Zenz doctrine concerning capital gains treatment. Safe harbours. Reorganizations and tax avoidance. Individual and corporate shareholders. Recapitalizations. Boxes cover ownership tax treatment, and the Clark tax case. |
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