Vol 02 chapter 7 2012

Chapter 7 Corporations: Reorganizations

The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object]

The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Reorganizations—In General ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Summary of Different Types of Reorganizations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Free Reorganization Consequences, in General (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]

Tax Free Reorganization Consequences, in General (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Free Reorganization Consequences, in General (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 4 Gain On Exchange Of Stock (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 4 Gain On Exchange Of Stock (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Type A Reorganization ,[object Object],[object Object],[object Object],[object Object]

Type A Reorganization (slide 1 of 2)

Type A Reorganization (slide 2 of 2)

The Big Picture – Example 11 ‘‘Type A’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object]

Type A Reorganization Issues (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Type A Reorganization Issues (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Type B Reorganization (Stock-for-Stock Reorganization)

The Big Picture – Example 12 ‘‘Type B’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object]

Type B Reorganization Requirements (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]

Type B Reorganization Requirements (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Type B Reorganization Requirements (slide 3 of 4) ,[object Object],[object Object],[object Object]

Type B Reorganization Requirements (slide 4 of 4) ,[object Object]

Type C Reorganization (Stock-for-Assets Reorganization)

Type C Reorganization Requirements (slide 1 of 3) ,[object Object],[object Object],[object Object]

The Big Picture – Example 14 ‘‘Type C’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Type D Reorganization (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Type D Reorganization Spin-Off (slide 1 of 2)

Type D Reorganization Spin-Off (slide 2 of 2)

Type D Reorganization Split-Off (slide 1 of 2)

Type D Reorganization Split-Off (slide 2 of 2)

Type D Reorganization Split-Up (slide 1 of 2)

Type D Reorganization Split-Up (slide 2 of 2)

The Big Picture – Example 23 ‘‘Type D’’ Split-up (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 23 ‘‘Type D’’ Split-up (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Type E Reorganization (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Type E Reorganization (slide 2 of 2) ,[object Object],[object Object]

The Big Picture – Example 25 ‘‘Type E’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Type F Reorganization ,[object Object],[object Object],[object Object],[object Object]

Type G Reorganization ,[object Object],[object Object]

Judicial Doctrines (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Judicial Doctrines (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Carryover of Corporate Tax Attributes (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Carryover of Corporate Tax Attributes (slide 2 of 4) ,[object Object],[object Object]

Carryover of Corporate Tax Attributes (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Carryover of Corporate Tax Attributes (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 33 Net Operating Loss Carryovers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 41 Carryovers Limited By § 382 (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 41 Carryovers Limited By § 382 (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Comparison of Reorganization Types (slide 1 of 5)

Refocus On The Big Picture (slide 1 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 2 of 6) ,[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 3 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object]

Vol 02 chapter 7 2012

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Vol 02 chapter 7 2012