Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 77.
xvi. lappuse
... Death Taxes 180 ( a ) Qualifying for Section 303 Treatment 180 ( b ) Funding Section 303 Treatment 181 $ 8.06 Establishing a Sales Price 181 ( a ) Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) Book Value ( 3 ) Formula ( 4 ) ...
... Death Taxes 180 ( a ) Qualifying for Section 303 Treatment 180 ( b ) Funding Section 303 Treatment 181 $ 8.06 Establishing a Sales Price 181 ( a ) Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) Book Value ( 3 ) Formula ( 4 ) ...
xvii. lappuse
... Death of a Partner 219 ( a ) Tax Year Closing 220 ( b ) Optional Basis Adjustment 221 $ 9.09 Basis Adjustments 221 ( a ) Section 754 Basis Adjustment 222 ( b ) Basis Adjustment on Property Distribution 224 ( c ) Deemed Election 225 ( d ) ...
... Death of a Partner 219 ( a ) Tax Year Closing 220 ( b ) Optional Basis Adjustment 221 $ 9.09 Basis Adjustments 221 ( a ) Section 754 Basis Adjustment 222 ( b ) Basis Adjustment on Property Distribution 224 ( c ) Deemed Election 225 ( d ) ...
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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