The Willens Reportsm

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"Start-Up Expenditures"
April 17, 2014
In April, 1998, U hired an investment banker to evaluate the possibility of acquiring a trade or business unrelated to U's existing business. The investment banke...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."


Recent Reports

Put and Call Exercisable On Same Future Day Not Current Sale
April 16, 2014
X is a domestic corporation. X has outstanding 222,139 shares of voting common stock held as follows: A--144,632; B--291; C--11,269; H--15,667; I--805; J--9,102; K--11,269; L--...
Determining Insolvency
April 15, 2014
On May 30, 1986, CM purchased a variable life insurance policy on her life for a single premium of $500,000. The policy allowed her to borrow against its value, using...
Gleacher & Company To Liquidate
April 14, 2014
Prior to 1987, it was not uncommon for corporations to completely liquidate. In those days, under former Sec. 337(a) of the Code, a corporation that adopted a plan of complete...
Trusts May Qualify For The Sec. 469(c)(7) Exception
April 14, 2014
The trust is a residuary trust that owns rental real estate properties and is involved in other real estate business activities. In 1979, FA formed the trust with him as granto...