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Failed Deal Costs: Capitalize or Deduct? - Wood LLP
THE M&A TAX REPORT 3 Are costs incurred by a taxpayer in a reverse subsidiary merger nondeductible capital expenditures? The Supreme Court found that the
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How Legal Settlements And Judgments Are Taxed - …
www.woodllp.comThe State Bar of California • Business Law News 21 L awyers and clients resolve disputes all the time, usu-ally with an exchange of money and a release.
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www.woodllp.comTHE M&A TAX REPORT 5 Al’s position that the wire transfer payments constituted back-to-back loans. If Sid’s and Al’s participation in the wire
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www.woodllp.comREGINALD R. HESS AND CYNTHIA S. HESS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 11036-92S UNITED STATES TAX …
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www.woodllp.comTHE M&A TAX REPORT 5 Some Fines and Penalties Are Deductible, And It Just Got Easier By Robert W. Wood • Wood LLP • San Francisco Are fines and penalties …
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www.woodllp.comTax Treatment of Legal Malpractice Recoveries By Robert W. Wood Although the tax treatment of litigation payments and recoveries receives significant attention, there is a …
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www.woodllp.comTHE M&A TAX REPORT 3 and return of basis as was calculated in the year of the transaction. Gain is taken into account ratably over the course of the installment
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www.woodllp.comA spin-off is a great way to divide a corporation and get stock of the spun-off corporation into the hands of shareholders without triggering
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