Business Transitions 2009 Supplement
- Publisher:
- The Missouri Bar
- Publication date:
- 2024-06-01
Chapter 1 Internal Corporate Readjustments
Chapter 2 Tax Law Governing Internal Corporate Readjustments
- Section 1 Scope and Purpose of Chapter
- Section 2 General Rules
- Section 4 Substantially Disproportionate Redemptions
- Section 14 Stock Purchase by a Related Corporation
- Section 18 Deductibility of Stock Redemption Payments
- Section 28 Formation of a Subsidiary
- Section 29 Liquidation of a Subsidiary
- Section 30 Definition of a Recapitalization
- Section 31 Types of Recapitalizations and Collateral Issues
- Section 34 Basis to Stockholders
- Section 38 Types of Corporate Divisions
- Section 39 Scope of I.R.C. ? 355
- Section 42 Device Requirements
- Section 46 Continuity of Interest
- Section 50 Missouri Tax Implications of Internal Corporate Readjustments
- Section 51 Generally
- Section 53 Recapitalizations
- Section 56 Recapitalizations
Chapter 3 Estate Planning Aspects
- Section 2 Annual Gifts
- Section 6 Tax-Free Recapitalization
- Section 7 Taxable Stock Dividend
- Section 9 Estate Tax Issues
- Section 11 Installment Sale to Irrevocable Trust
- Section 12 Grantor-Retained Annuity Trust
- Section 14 Valuation of Stock
- Section 16 Lifetime Estate Planning With Limited Partnerships
- Section 17 Fair Market Value and Discounts
Chapter 4 Corporate Law Aspects of Voluntary Dissolutions and Liquidations
Chapter 5 Involuntary Dissolutions and Liquidations
Chapter 6 Tax Aspects of Corporate Liquidations
Chapter 7 Patterns of Sale
- Section 2 Role of the Attorney
- Section 11 Valuation and Price
- Section 12 Tax Results to the Parties
- Section 30 Bank Loan Agreements
- Section 64 Summary
- Section 65 2008, 2009, and Beyond
- Section 66 2008, What a Year! (New Section)
- Section 67 2009 to Date (New Section)
- Section 68 What Lies Ahead (New Section)
- Section 69 The Outlook for Transactions
- Section 70 Companies in Financial Stress (New Section)
- Section 71 Recognition of Fraud (New Section)
- Section 72 Director and Officer Liability (New Section)
- Section 73 Identify the Client (New Section)
- Section 74 Accounting Changes (New Section)
- Section 75 Effect of International Actions (New Section)
- Section 76 Risk of Not Closing (New Section)
- Section 77 Enhanced Regulation (New Section)
Chapter 8 Sale or Merger
Chapter 9 Securities Law Aspects of Corporate Reorganizations
Chapter 10 Taxable Sale or Acquisition of a Corporation
Chapter 11 Nontaxable Acquisition or Disposition of a Corporation
- Section 10 Final Regulations Regarding Allocation of Basis Among Shares Received in a Reorganization (New Title)
- Section 32 Compliance With Substantive Merger Statutes
- Section 39 Tax Consequences to Acquired Corporation
- Section 65 ?Solely-for-Voting-Stock? Requirement
- Section 90 ?Solely-for-Voting Stock? Requirement
- Section 125 Continuity of Interest