TAILIEUCHUNG - Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions

Chapter 18 - Corporate taxation: Nonliquidating distributions. In this chapter, the learning objectives are: Explain how distributions from a corporation are taxed to a shareholder, compute earnings and profits to determine shareholder dividend income and stock basis, describe “constructive” dividends,. | Chapter 18 Corporate Taxation: Nonliquidating Distributions Learning Objectives Explain how distributions from a corporation are taxed to a shareholder Compute earnings and profits to determine shareholder dividend income and stock basis Describe “constructive” dividends Explain tax treatment of stock dividends Describe the tax treatment of stock redemptions Contrast partial liquidations with stock redemptions Framework for Property Distributions Distributions to shareholders will be taxed in one of the following ways: Taxed as income (albeit at a lower tax rate). Return of capital. Capital gains. When distributions from corporations are taxed to shareholders, this creates double taxation of corporate income. Framework for Property Distributions Some payments to shareholders are deductible by the corporation Examples are payments for services (salary), interest, and rent To be deductible, payments to shareholders must be reasonable in amount Unreasonable payments (., excessive .

• Tài chính doanh nghiệp
• Business entities
• Individual taxation
• Multijurisdictional taxation
• Transfer taxes
• Corporate taxation
• Nonliquidating distributions
• Urban market business entities
• Competitiveness of urban market business entities
• Market business entities
• Organization and management capacity
• Finance competence and business performance
• Essentials of taxation
• Business tax credits
• Corporate alternative minimum tax
• Limited liability entities
• Profits and distributions
• Entity legal classification
• Nontax characteristics
• Business income
• Accounting methods
• Operating partnerships
• Flow through entities
• The financial statements
• Business deductions
• Financial statements
• Loss limitations
• Property transactions
• Corporate formation
• Taxable acquisitions
• Partnership interests
• Partnership distributions
• Operating distributions
• Post termination transition period
• Local taxes
• Income taxes
• Multinational transactions
• Taxing multinational transactions
• Wealth planning
• Tax rate structures
• Federal taxes
• Tax compliance
• Tax authorities
• Tax planning strategies
• Related limitations
• Individual income tax
• Filing status
• Gross income
• Recognize income
• Individual deductions
• Deductions for AGI