IRS rules that stock issuance costs must be netted against stock proceeds
Article Abstract:
Internal Revenue Service (IRS) has issued a regulation, TAM 200503026, according to which stock issuance costs cannot be treated as a separate intangible asset. According to these rules of IRS, these costs should be set off against the stock proceeds. In this context, Supreme Court's decision in the case of Indopco, Inc., is also discussed.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2005
Capital funds & cash flow, Accounting and auditing, Stock offerings
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2005
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Comment about this article or add new information about this topic:
Disregarded entities are separate from owner for purposes of federal tax liabilities
Article Abstract:
The proposed regulations relating to treatment of disregarded entities as finalized by TD 9183 issued on 2/25/05 are discussed and analyzed.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2005
Disregard of corporate entity, Disregarding corporate entity
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2005
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Taxation, Tax policy, United States. Internal Revenue Service
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