Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
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1.5. rezultāts no 54.
xvi. lappuse
... Increasing Estate Tax ( b ) Cost of Insurance ( c ) Section 382 ( d ) Losing the Section 6166 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 ...
... Increasing Estate Tax ( b ) Cost of Insurance ( c ) Section 382 ( d ) Losing the Section 6166 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 ...
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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