Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 48.
iv. lappuse
Atvainojiet, šīs lappuses saturs ir ierobežots..
Atvainojiet, šīs lappuses saturs ir ierobežots..
xiv. lappuse
James Jurinski, Gary A. Zwick. T $ 6.02 Sale of Stock ( a ) Using a Subsidiary $ 6.03 Buyer's Tax Consequences ( a ) Basis ... Buy - Sell Agreements 133 134 135 135 $ 7.02 Succession Planning 135 ( a ) Identifying the Successor 136 ( b ) ...
James Jurinski, Gary A. Zwick. T $ 6.02 Sale of Stock ( a ) Using a Subsidiary $ 6.03 Buyer's Tax Consequences ( a ) Basis ... Buy - Sell Agreements 133 134 135 135 $ 7.02 Succession Planning 135 ( a ) Identifying the Successor 136 ( b ) ...
xv. lappuse
... Sell Agreements 167 $ 8.01 Function of Buy - Sell Agreements 167 $ 8.02 Advantages of Buy - Sell Agreements 169 ( a ) Tax Consequences 170 $ 8.03 Types and Features 171 ( a ) Cross - Purchases ( b ) Stock CONTENTS • XV.
... Sell Agreements 167 $ 8.01 Function of Buy - Sell Agreements 167 $ 8.02 Advantages of Buy - Sell Agreements 169 ( a ) Tax Consequences 170 $ 8.03 Types and Features 171 ( a ) Cross - Purchases ( b ) Stock CONTENTS • XV.
xvi. lappuse
... Agreements in Detail 174 ( f ) Stock Redemptions in Detail 175 $ 8.04 Income ... Sales Price 181 ( a ) Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) ... Buy - Sell Agreements ( a ) Increasing Estate Tax ( b ) Cost of Insurance ...
... Agreements in Detail 174 ( f ) Stock Redemptions in Detail 175 $ 8.04 Income ... Sales Price 181 ( a ) Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) ... Buy - Sell Agreements ( a ) Increasing Estate Tax ( b ) Cost of Insurance ...
xviii. lappuse
... Buy - Sell Agreements 240 ( 3 ) Income Tax - Charitable Deductions , Built - in Gains Tax 240 ( 4 ) Sale to an Employee Stock Ownership Plan ( " ESOP " ) 241 ( 5 ) Estate and Gift Tax 241 ( 6 ) Highest and Best Use - Section 2032A 241 ...
... Buy - Sell Agreements 240 ( 3 ) Income Tax - Charitable Deductions , Built - in Gains Tax 240 ( 4 ) Sale to an Employee Stock Ownership Plan ( " ESOP " ) 241 ( 5 ) Estate and Gift Tax 241 ( 6 ) Highest and Best Use - Section 2032A 241 ...
Saturs
Foreword | 1 |
Chapter | 4 |
Chapter | 11 |
2 Cumulative Voting | 33 |
Sellers Checklist | 52 |
d Net Operating Losses | 62 |
Buyers Checklist | 73 |
b Collapsible Corporation Rules | 104 |
BuySell Agreements | 167 |
FlowThroughs | 191 |
Comparison of Tax Treatment of Sale of Proprietorships | 238 |
Valuation | 239 |
Coordinating Transfers with Retirement Planning | 257 |
Estate Planning for Buyers and Sellers | 269 |
303 | |
Intrafamily Transfers | 133 |
Bieži izmantoti vārdi un frāzes
50 percent ABA ALI ABA acquiring corporation acquisition Additionally adviser needs ALI ABA ALI allocated amount annuity appraisal basis adjustment beneficiary bulk sales act business interest buy-sell agreement buyer capital gain capital loss client closely held conflicts Corp Corp.'s death taxes decisions deduction discounts dividends election employees estate planning estate tax Example fair market value family business owners founder gain or loss gift tax income tax individual inside basis installment sale intrafamily inventory issues liabilities liquidating distribution marital deduction ment minimize minority shareholders ness nontax normally ordinary income ownership parties partnership interest payments Planning Tip potential problems purchase price qualified recognize gain redemption require rules sale of assets seller selling share shareholder's sold structured succession plan successor tax attributes tax consequences tax rates taxable taxpayer tion transaction transfer tax Treas trigger trust typically valuation voting voting trust X Corp