Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 59.
xiii. lappuse
... Elections ( d ) Net Operating Losses ( 1 ) " Good " and " Bad " NOL Transfers ( 2 ) Consolidated Return Regulations ( A ) SRLY and CRCO Appendix : Buyer's Checklist Taxable Sale of Assets $ 5.01 Sale of Assets vs. Sale of Stock $ 5.02 ...
... Elections ( d ) Net Operating Losses ( 1 ) " Good " and " Bad " NOL Transfers ( 2 ) Consolidated Return Regulations ( A ) SRLY and CRCO Appendix : Buyer's Checklist Taxable Sale of Assets $ 5.01 Sale of Assets vs. Sale of Stock $ 5.02 ...
xiv. lappuse
... Elections 108 109 109 110 111 111 112 112 113 113 114 115 115 ( a ) Qualified Stock Purchase 116 ( 1 ) Related Parties and ... Election 118 ( d ) Tax Consequences 119 ( 1 ) Computing the New Basis 119 ( 2 ) The Residual Method 120 ( e ) ...
... Elections 108 109 109 110 111 111 112 112 113 113 114 115 115 ( a ) Qualified Stock Purchase 116 ( 1 ) Related Parties and ... Election 118 ( d ) Tax Consequences 119 ( 1 ) Computing the New Basis 119 ( 2 ) The Residual Method 120 ( e ) ...
xvi. lappuse
... Election 182 182 182 182 183 183 183 184 185 186 186 186 187 187 188 188 189 Chapter 9 Flow - Throughs $ 9.01 Introduction 191 191 $ 9.02 Sale of a Proprietorship or Single - Member LLC ( a ) Recapture of Gains ( b ) Sale After Death ...
... Election 182 182 182 182 183 183 183 184 185 186 186 186 187 187 188 188 189 Chapter 9 Flow - Throughs $ 9.01 Introduction 191 191 $ 9.02 Sale of a Proprietorship or Single - Member LLC ( a ) Recapture of Gains ( b ) Sale After Death ...
xvii. lappuse
... Election 225 ( d ) Mandatory Election 225 ( 1 ) Partnership Making the Election 227 ( e ) Elective Basis Adjustment by Transferee Partner 228 ( f ) Mandatory Basis Adjustment by Transferee Partner 228 $ 9.10 Issues in Partnership ...
... Election 225 ( d ) Mandatory Election 225 ( 1 ) Partnership Making the Election 227 ( e ) Elective Basis Adjustment by Transferee Partner 228 ( f ) Mandatory Basis Adjustment by Transferee Partner 228 $ 9.10 Issues in Partnership ...
6. lappuse
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Atvainojiet, šīs lappuses saturs ir ierobežots..
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