TAILIEUCHUNG - Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 19: Corporate formation, reorganization, and liquidation

The goals of this chapter are: Determine the tax consequences of corporate formation, identify the different forms of taxable and tax-deferred acquisitions, determine the tax consequences of a corporate acquisition, determine the tax consequences of a corporate liquidation. | Chapter 19 Corporate Formation, Reorganization, and Liquidation Learning Objectives Determine the tax consequences of corporate formation Identify the different forms of taxable and tax-deferred acquisitions Determine the tax consequences of a corporate acquisition Determine the tax consequences of a corporate liquidation Section 351 Tax Deferral Requirements Transfer of property - not services alone In exchange for stock of the corporation Receipt of boot triggers gain, but not loss Boot is nonqualifying property received by the shareholder Transferor(s) of property must be in control of the corporation immediately after the transfer Control is 80 percent or more of voting stock and each class of nonvoting stock Tax-Deferred Transfers of Property to a Corporation Receipt of boot triggers gain up to the FMV of the boot Boot is allocated based on the FMV of the properties transferred. The character of gain recognized depends on the nature of the asset transferred on which gain is .

• Tài chính doanh nghiệp
• Business entities
• Individual taxation
• Multijurisdictional taxation
• Transfer taxes
• Corporate formation
• Taxable acquisitions
• 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 taxation
• Nonliquidating distributions
• 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