The Past and Future of Debt Recharacterization

The bankruptcy doctrine of debt recharacterization, as developed in four federal circuits, uses multi-factor tests derived from tax cases involving solvent companies. Aspects of these tests make no sense when applied to debt of insolvent companies and the U.S. Treasury has determined that, even for...

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Veröffentlicht in:	The Business Lawyer 2018-12, Vol.74 (1), p.91-126
Hauptverfasser:	Wilton, James M., McGee, William A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Bankruptcy Bankruptcy claims Bankruptcy law Capital assets Case law Circuits Commercial law Conflict of laws Debt financing Economic aspects Enforcement Equity Equity (Law) Evaluation Federal court decisions Investments Laws, regulations and rules Loans Minority stockholders Precedents Principles Remedies Solvents State court decisions State courts State laws Stockholders Subordinated debentures Supreme Court decisions Supreme courts Tax courts Taxation
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