Tax Reform Act of 1984PDF电子书下载

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1. Tax Reform Act of 1984 -- Changes Affecting Corporations and Shareholders&Peter L.Faber 11

Ⅰ. Corporate Finance 13

Ⅱ. Acquisitions 23

Ⅲ. Distributions to Shareholders 40

Ⅳ. Changes Particularly Affecting Closely-Held Corporations 46

Ⅴ. Corporate Tax Rates 52

2. The Deficit Reduction Act of 1984 -- Provisions Affecting Businesses&Ivins, Phillips and Barker Submitted by Michael F.Solomon 55

3. Partnership and Tax Shelter Provisions of the 1984 Tax Law&Richard G.Cohen Stephen L.Millman 281

Ⅰ. Allocations for Contributed Property 283

Ⅱ. Additional Restrictions on Retroactive Allocations 287

Ⅲ. Disguised Sales 289

Ⅳ. Disguised Payments for Services 293

Ⅴ. Character of Contributed and Distributed Property 295

Ⅵ. Transfers of Partnership Interests by Corporations 296

Ⅶ. Application of IRC Section 751 to Tiered Partnerships 297

Ⅷ. Like-Kind Exchanges of Partnerhsip Interests 297

Ⅸ. Liabilities of Partners 298

Ⅹ. Payments to Related Parties 299

ⅩⅠ. Tax Exempt Entities as Partners 300

ⅩⅡ. Other Partnership Changes 301

ⅩⅢ. Registration of Tax Shelters 303

ⅩⅣ. Other Tax Shelter Amendments 306

4. Securities Investments after the Tax Reform Act of 1984 &Edward D.Kleinbard 309

Ⅰ. Capital Gain and Loss Holding Period 311

Ⅱ. Original Issue Discount Provisions Applicable to Taxable Bonds 312

Ⅲ. Investments in Taxable Debt Securities 314

Ⅳ. Investments in Tax-Exempt Bonds 325

Ⅴ. Corporate Investments in Equity Securities 327

Ⅵ. Investment Interest 335

Ⅶ. Straddle and Section 1256 Contract Rules 335

5. The Extension of Original Issue Discount (OID) Rules in the Tax Reform Act of 1984.&Peter C.Canellos 341

Ⅰ. Background 343

Ⅱ. The OID Methodology 348

Ⅲ. The Definition of Redemption Price 351

Ⅳ. The Definition of "Issue Price" 354

Ⅴ. New Section 1274 356

Ⅵ. Other OID and Related Changes 361

Ⅶ. New Section 467: Deferred Payments for the Use of Property or Service 364

Ⅷ. Effective Dates 367

Ⅸ. Certain Problem Areas 369

6. Tax Reform Act of 1984 -- Title Ⅵ Tax Exempt Bond Provisions&Dale S.Collinson 379

Ⅰ. Introduction 381

Ⅱ. Effective Dates 382

Ⅲ. Private Purpose Loan Prohibition; Consumer Loan Bonds 382

Ⅳ. Federally Guaranteed Bonds 384

Ⅴ. Arbitrage Rules 386

Ⅵ. Industrial Development Bond Restrictions 388

Ⅶ. Mortgage Subsidy Bonds 400

7. TEFRA's SON DEFRA Has Major Impact on Executive Compensation and Employee Benefit Programs&Arthur H.Kroll 403

Ⅰ. Executive Compensation 406

Ⅱ. Qualified Plans 409

Ⅲ. IRAs 414

Ⅳ. VEBAS 414

Ⅴ. Cafeteria Plans 416

Ⅵ. ESOPs 417

8. Tax Reform Act of 1984 -- International Effects&James P.Fuller 421

Ⅰ. International Factoring 423

Ⅱ. Section 267 -- Related Party Transactions 426

Ⅲ. Section 367 -- Outbound Transfers 430

Ⅳ. Earnings and Profits 434

Ⅴ. Section 904(g) -- Maintaining the Source of U.S.Source Income 437

Ⅵ. Section 904(d)(3) -- Maintaining Character of Interest Income 444

Ⅶ. Debt with Below-Market Interest Rates 448

Ⅷ. Section 1248 450

Ⅸ. FPHC Rules 453

Ⅹ. Residence 454

ⅩⅠ. FSC 456

ⅩⅡ. Section 1445 -- FIRPTA withholding 464

ⅩⅢ. Section 871(h) -- 30% Withholding Tax on Portfolio Interest Repealed 466

ⅩⅣ. Foreign Currency Transactions 468

ⅩⅤ. Miscellaneous 470

Appendix 481

A. The 'Tax Reform Act of 1984' and Its Effect on International Operations and Transactions&James P.Fuller 481

9. The New Residency Rules for U.S.Income Tax Purposes&Marshall J.Langer 537

Ⅰ. What Constitutes Residence? 539

Ⅱ. New Statutory Definitions 539

Ⅲ. Significance of Residence 540

Ⅳ. Paying Less Income Tax 542

Ⅴ. The New Statutory Definition 548

Ⅵ. Two Basic Tests 550

Ⅶ. Anti-Avoidance Rule 563

Ⅷ. Enforcement 565

Ⅸ. Impact of Tax Treaties 565

Ⅹ. Planning Considerations 567

10. The New Concept of Residence for Federal Income Tax Purposes&L.FrankChopin Alan W.Granwell 569

Ⅰ. Background 571

Ⅱ. New Law 572

Ⅲ. Interaction with Bilateral Income Tax Treaties 581

Program Schedule and Faculty 591

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