This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayers ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions.
Ninety days of open-Bible devotionals with Timothy Keller and Richard Coekin. Includes space for journaling. Find guidance to navigate the storms of life with these insightful devotionals by Timothy Keller and Richard Coekin. Carefully-crafted questions, insightful explanations and helpful prompts to apply God's word to your life, will take you to the heart of God's word and then push God's word deep into your heart. These 90 devotionals in Galatians, Judges and Ephesians, taken from the Explore Quarterly range, are a great way to start reading the Bible. If you already spend time each day in God’s word, this book will take you deeper in to the riches of Scripture, drawing you closer to the Lord and gaining fresh appreciation for His love for us in Christ.
Paul's final epistle is written to his beloved son in the faith Timothy. His instruction is practical. Giving Timothy information on how to confront false teachers, the choosing of leaders and the role of men and women in the church. Following Paul's advice is the beginning of a biblical foundation
This is the Diary of Timothy Behrsin. He is a disciple of Our Lord Jesus Christ. Timothy is on a journey to Our Lord and Saviour. He writes His Word in the diary He has given him. Timothy has been persecuted for his Roman Catholic faith in God and has received many incarcerations by the British Government. He currently is in detention in the British psychiatric system for His faith in the Word of God received by him. He writes the Truth given him by God. His letters to the people of the world are words from God. In this book, a catalog of his diary, he is speaking of the incarceration, journey to God, the plight of those suffering in the United Kingdom, and the Truth of Jesus Christ given to him by The Lord God. Witness His Miracle of this age.
For 30 years, Bayly wrote Eternity magazine's popular "Out of My Mind" column. Now, for the first time, the best of those much-talked-about columns--plus sermons, interviews, poems, and letters--has been collected in a book that's sure Kenneth Taylor, and C. Everett Koop.
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