The Public Relations Writer's Handbook: The Digital Age
Author: Carol Ames
The second edition of the Public Relations Writer’s Handbook offers a simple, step-by-step approach to creating a wide range of writing, from basic news releases, pitch letters, biographies, and media alerts, to more complex and sophisticated speeches, media campaign proposals, crisis responses, and in-house publications. In addition, the thoroughly expanded and updated second edition shows how to keep up with the best practices of the public relations profession, as well as with the speed made possible and required by the digital age.
Table of Contents:
Introduction.1. Public Relations Goes Digital ~MS.
A Few Words About the Truth.
A Few Words About Grammar.
E-Mail Is Not Private; E-Mail Is Forever.
A Few Words About Style.
Chapter Recap.
2. News Releases, Photo Captions, and Media Kits: Making Your Story Newsworthy.
Inverted-Pyramid News Style.
Trade Versus Consumer Press.
Adjusting Your Style: Consumer Versus Trade.
Before You Write.
Research.
Conforming to a Standard Style.
Content.
The Appointment Release.
The Product Release.
Lifestyle, Trend, and Survey Releases.
Localizing a National Release.
The Delayed or Feature-Style Lead.
Quotations.
Photos, Samples, and Review Copies.
Style and Form.
The Q&A.
Phot os.
Media Kits.
Approvals.
Chapter Recap.
3. The Pitch: Creating Media Interest.
Stage One: Analyze the Subject, and Identify the Target.
Stage Two: Call the Editor.
Stage Three: Write Your Pitch.
Stage Four: Follow Up.
Chapter Recap.
4. The Biography and Backgrounder: Bringing Your Subject to Life.
Biographies.
Obituaries.
Backgrounders.
Writing the Bio.
Fact Sheets.
Time Lines.
Bibliographies.
Chapter Recap.
5. Speech Writing: From Your Pen to Their Lips.
Speech WritingI: Eleven Steps.
Speech Writing II: Technical Guidelines.
Chapter Recap.
6. Multimedia and PowerPoint Presentations.
Illuminating Difficult Subjects.
The Script.
C oordinating Text and Slides.
Impact and Continuity.
Putting It All Together: Rehearsal.
Audiovisual Presentations.
Chapter Recap.
7. Writing for Broadcast: Communicating with Video and Sound.
Pitch Letters and News Releases.
Creating Scripts for Electronic Media Kits.
Chapter Recap.
8. Special Events: The Art of Getting Noticed.
News Conference.
Press Junket.
Publicity Tour.
Chapter Recap.
9. Financial Writing.
Learn the Basics of Business.
Follow SEC Reporting Requirements.
Confidentiality and Insider Trading.
Regulation FD (Fair Disclosure).
Investor Relations Department.
Plain English: The Official Style of the SEC.
Business Release.
Quarterly Earnings Release.
Quarterly Conference Call.
Annual Report.
Annual Meeting.
Chapter Recap.
10. Publications: The Editorial Stage.
Editorial Considerations.
Newsletters.
Corporate Brochures.
Assigning Stories.
Establishing Editorial Guidelines.
Other Concerns: Format, Timeliness, Style, Approvals, and Copyright.
Production.
Files and File Copies.
Chapter Recap.
11. Writing for the Internet.
E-Mail, Instant Messaging, Paging, and Wireless Internet.
Web Sites.
Blogs and the Blogosphere.
Chapter Recap.
12. Responsive Writing: Setting the Record Straight.
Letters to the Editor.
Web Responses.
Guest Editorials.
Chapter Recap.
13. Crisis Communications and Official Statements:Preparing for a Crisis.
Official Sta tements.
Talking Points.
Crisis Media Plan.
Anticipating Needs in a Crisis.
Disclosure.
Crisis Releases.
Minimizing Negative Reports.
Threatened or Ongoing Litigation / Chapter Recap.
14. Program Writing: Selling Your Concept to the Client.
Structure of a Public Relations Program.
Introduction or Situation Analysis.
Objectives.
Target Audiences.
Strategies.
Activities.
Management, Staffing, Administration, Tracking, and Evaluation.
Budget.
Chapter Recap.
Appendix A: Research and Interview Techniques.
Appendix B: Grammar References.
Glossary.
References.
Index.
See also: Information Systems Management in Practice or Product Design and Development
Corporate Taxation (Examples and Explanations Series)
Author: Cheryl D Block
This clearly written guide helps students understand both the rules and the policy of corporate taxation. By addressing the full array of topics without overwhelming the student, Block creates a study text that professors can recommend with confidence. With a proven approach that has made the Examples and Explanations Series so successful with students, CORPORATE TAXATION: Examples and Explanations offers thorough, clear, lucid text that explores and explains the concepts under consideration.
Special Features:
—Block's new book reflects the latest developments in the field — incorporating the most recent tax changes, including The Taxpayer Relief Act of 1997, as well as the earlier "check—the—box" regulations regarding classification of business entities for tax purposes.
—An accessible summary begins each chapter, previewing what is ahead.
—Examples, starting with the basics and gradually building in complexity, expl ore concepts and challenge students to apply them to hypothetical situations based on actual cases.
—Explanations follow each example and allow students to test their understanding while providing additional insight.
—Plenty of charts, figures, and other graphics provide helpful visual representations of abstract legal standards and concepts.
To be sure your students are using the study aid that provides comprehensive coverage of all key topics, recommend Block's CORPORATE TAXATION: Examples and Explanations.
Table of Contents
Preface
Acknowledgments
Special Notice
Part One: Some Preliminary Matters
Chapter 1: Introduction
The Corporate Income Tax——ADouble Tax Regime
Computation and Rate Structure for the Tax on Corporate Income
Capital Gains v. Ordinary Income Rates: The Influence on Subchapter C
Nonrecognition in the Subchapter C World
Incidence of the Corporate Tax
Chapter 2: Choice of Form and Entity Classification
Introduction
Choice of Business Form
Classification of the Business Entity
Chapter 3: The Corporate Capital Structure
Introduction
Distinguishing Debt from Equity
Losses from Investments in the Corporate Enterprise
Gains from Investments in the Corporate Enterprise
Conclusion
Part Two: Corporate Formation
Chapter 4: Incorporation and Other Contributions to Capital
Introduction
Shareholder Nonrecognition: х 351 Eligibility
Operation of Shareholder Nonrecognition Rules
Tax Consequences to the Corporation
Contribution vs. Sale
Additional Contributions to Capital
Effect of Liabilities: х 357 and Related Matters
Examples
Explanations
Part Three: Corporate Midlife Events
Chapter 5: Nonliquidating Distributions
Introduction
Tax Consequences to the Shareholders
Definitions of Earnings and Profits
Special Rules for Corporate Shareholders
Tax Consequence s to the Distributing Corporation
Distributions Involving Liabilities
Constructive Dividends
Examples
Explanations
Chapter 6: Redemption Distributions
Introduction
Tax Consequences to Redeemed Shareholders
A Look at Attribution Rules: х 318
Special Issues for Corporate Shareholders
Redemptions of Stock to Pay Death Taxes: х 303
Redemptions Related to Inter—Shareholder Transfers and Bootstrap Acquisitions
Redemptions by Related Corporation: х 304
Tax Consequences to the Corporation
Examples
Explanations
Chapter 7: Stock Dividends
Introduction
Tax Consequences to the Shareholders
Tax Consequences to the Corporation
The Preferred Stock Bailout: х 306 Stock
Examples
Explanations
Part Four: Corporate Liquidation and Related Issues
Chapter 8: General Liquidation Rules
Introduction
Tax Consequences to Individual Shareholders: х 331
Tax Consequences to the Liquidating Corp oration: х 336
Examples
Explanations
Chapter 9: Liquidation of Subsidiaries
Introduction
Tax Consequences to the Parent Corporation: х 332
Tax Consequences to Minority Shareholders: х 331
Tax Consequences to the Liquidating Subsidiary: х 337
Examples
Explanations
Part Five: Corporate Acquisitions, Divisions, and Other Corporate Restructuring
SUBPART A: Taxable Acquisitions
Chapter 10: Taxable Mergers and Acquisitions
Introduction
Taxable Asset Acquisitions
Taxable Stock Acquisitions
Stock Acquisitions Treated as Asset Acquisitions: х338
Special Problems Under х 338: Affiliated Corporations and Consistency Rules
Creative Acquisition Strategies
Examples
Explanations\x09\x09\x09
SUBPART B: Tax—Free Reorganizations
Chapter 11: Introduction to Basic Corporate Reorganization Principles
Introduction
Categories of Reorganization
Overview and History: Do ctrine Underlying Tax—Free Reorganizations
Judicial Glosses on the Statute
Step Transaction Doctrine
Overview of Corporate Reorganization Tax Consequences
Meaning of "Party to a Reorganization" and "Plan of Reorganization"
Reorganization Basis Rules
Chapter 12: Acquisitive Reorganizations
Introduction
Acquisitive Stock Reorganizations: The Basic Type B Reorganization
Acquisitive Asset Reorganizations: Basic Statutory Mergers and Consolidations
Acquisitive Asset Reorganizations: The Basic Type C Reorganization
Triangular Reorganizations
Nondivisive Type D Reorganizations
Acquisitive Reorganizations in Insolvency: The Type G Reorganization
Overlaps in Acquisitive Reorganization Definitions
Proposals to Eliminate the Reorganization Definitions
Carryover of Tax Attributes Following Tax—Free Acquisitive Reorganizations
Examples
Explanations
Chapter 13: Corporate Divisions
Introduction
Overview of � � 355 Requirements
A Closer Look at the х 355 Requirements
Overlap of х 368(a)(1)(D) and х 355: Divisive Reorganizations
Tax Consequences to Shareholders and Other Distributees
Tax Consequences to the Corporation\x09
Examples
Explanations
Chapter 14: Recapitalization and Other Corporate Restructuring
Introduction
Recapitalizations: The Type E Reorganization
Mere Change in Identity, Form, or Place: Type F Reorganization
Examples
Explanations\x09\x09
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Revenue Rulings
Index
Table of Contents:
| Preface | xxiii | |
| Acknowledgements | xxv | |
| Part 1 | Some Preliminary Matters | |
| Chapter 1 | Introduction | 3 |
| The Corporate Income Tax-A Double Tax Regime | 3 | |
| Computation and Rate Structure for the Tax on Corporate and Shareholder Income | 6 | |
| Nonrecognition in the Subchapter C World | 16 | |
| Incidence of the Corporate Tax | 17 | |
| Chap ter 2 | Choice of Form and Entity Classification | 19 |
| Introduction | 19 | |
| Choice of Business Form | 20 | |
| Classification of the Business Entity | 25 | |
| Chapter 3 | The Corporate Capital Structure | 33 |
| Introduction | 33 | |
| Distinguishing Debt from Equity | 35 | |
| Losses from Investments in the Corporate Enterprise | 45 | |
| Gains from Investment in the Corporate Enterprise | 47 | |
| Conclusion | 48 | |
| Part 2 | Corporate Formation | |
| Chapter 4 | Incorporation and Other Contributions to Capital | 51 |
| Introduction | 51 | |
| Shareholder Nonrecognition: [section]351 Eligibility Requirements and Underlying Policy | 53 | |
| Operation of Shareholder Nonrecognition Rules | 67 | |
| Tax Consequences to the Corporation | 74 | |
| Contribution vs. Sale | 76 | |
| Additional Contributions to Capital | 78 | |
| Effect of Liabilities: [section]357 and Related Matters | 81 | |
| Examples | 103 | |
| Explanations | 105 | |
| Part 3 | Corporate Midlife Events | |
| Chapter 5 | Nonliquidating Distributions | 117 |
| Introduction | 117 | |
| Tax Consequences to the Shareholders | 118 | |
| Definitions of Earnings and Profits | 127 | |
| Special Rules for Corporate Shareholders | 130 | |
| Tax Consequences to the Distributing Corporation | 135 | |
| Distributions Involving Liabilities | 141 | |
| Constructive Dividends | 143 | |
| Examples | 144 | |
| Explanations | 146 | |
| Chapter 6 | Redemption Distributions | 155 |
| Introduction | 155 | |
| Tax Consequences to Redeemed Shareholders | 157 | |
| A Look at Attribution Rules: [section]318 | 166 | |
| Special Issues for Corporate Shareholders | 179 | |
| Redemptions of Stock to Pay Death Taxes: [section]303 | 180 | |
| Redemptions Related to Inter-Shareholder Transfers and Bootstrap Acquisitions | 181 | |
| Redemptions by Related Corporations: [section]304 | 189 | |
| Tax Consequences to the Corporation | 197 | |
| Examples | 198 | |
| Explanations< /TD> | 200 | |
| Chapter 7 | Stock Dividends | 209 |
| Introduction | 209 | |
| Tax Consequences to the Shareholders | 211 | |
| Tax Consequences to the Corporation | 220 | |
| The Preferred Stock Bailout: [section]306 Stock | 221 | |
| Examples | 235 | |
| Explanations | 238 | |
| Part 4 | Corporate Liquidation and Related Issues | |
| Chapter 8 | General Liquidation Rules | 245 |
| Introduction | 245 | |
| Tax Consequences to Individual Shareholders: [section]331 | 247 | |
| Tax Consequences to the Liquidating Corporation: [section]336 | 253 | |
| Examples | 259 | |
| Explanations | 262 | |
| Chapter 9 | Liquidation of Subsidiaries | 271 |
| Introduction | 271 | |
| Tax Consequences to the Parent Corporation: [section]332 | 272 | |
| Tax Consequences to Minority Shareholders: [section]331 | 276 | |
| Tax Consequences to the Liquidating Subsidiary: [section]337 | 276 | |
| Examples | 280 | |
| Explanations | 282 | |
| Part 5 | Corporate Acquisitions, Divisions, and Other Corporate Restructuring | |
| Subpart A | Taxable Acquisitions | |
| Chapter 10 | Taxable Mergers and Acquisitions | 291 |
| Introduction | 291 | |
| Taxable Asset Acquisitions | 296 | |
| Taxable Stock Acquisitions | 303 | |
| Stock Acquisitions Treated as Asset Acquisitions: [section]338 | 305 | |
| Special Problems Under [section]338: Affiliated Corporations and Consistency Rules | 318 | |
| Creative Acquisition Strategies | 328 | |
| Examples | 329 | |
| Explanations | 332 | |
| Subpart B | Tax-Free Reorganizations | |
| Chapter 11 | Introduction to Basic C orporate Reorganization Principles | 343 |
| Introduction | 343 | |
| Categories of Reorganization | 344 | |
| Overview and History: Doctrine Underlying Tax-Free Reorganizations | 346 | |
| Overview of Corporate Reorganization Tax Consequences | 347 | |
| Judicial Glosses on the Statute | 355 | |
| Step-Transaction Doctrine | 376 | |
| Meaning of "Party to a Reorganization" and "Plan of Reorganization" | 382 | |
| Chapter 12 | Acquisitive Reorganizations | 385 |
| Introduction | 385 | |
| Acquisitive Stock Reorganizations: The Basic Type B Reorganization | 387 | |
| Acquisitive Asset Reorganizations: Basic Statutory Mergers and Consolidations | 395 | |
| Acquisitive Asset Reorganizations: The Basic Type C Reorganization | 399 | |
| Triangular Reorganizations | 406 | |
| Nondivisive Type D Reorganizations | 421 | |
| Acquisitive Reorganizations in Insolvency: The Type G Reorganization | 422 | |
| Overlaps in the Acquisitive Reorganization Definitions | 423 | |
| Proposals to Eliminate the Reorganization Definitions | 424 | |
| Carryover of Tax Attributes Following Tax-Free Acquisitive Reorganizations | 425 | |
| Examples | 427 | |
| Explanations | 431 | |
| Chapter 13 | Corporate Divisions | 445 |
| Introduction | 445 | |
| Overview of [section]355 Requirements | 452 | |
| A Closer Look at the [section]355 Requirements | 453 | |
| Overlap of [section]368(a)(1)(D) and [section]355: Divisive Reorganizations | 466 | |
| Tax Consequences to Shareholders and Other Distributees | 466 | |
| Tax Consequences to the Corporation | 468 | |
| Examples | 474 | |
| Explanations | 476 | |
| Chapter 14 | Recapitalization and Other Corporate Restructuring | 483 |
| Introduction | 483 | |
| Recapitalizations: The Type E Reorganization | 485 | |
| Mere Change in Identity, Form, or Place: Type F Reorganization | 498 | |
| Examples | 499 | |
| Explanations | 501 | |
| Table of Cases | 507 | |
| Table of Internal Revenue Code Sections | 509 | |
| Table of Treasury Regulations and Revenue Rulings | 517 | |
| Index | 521 |
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