Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 32.
xvi. lappuse
... Liabilities 196 $ 9.03 Disposition of Partnership Interests Generally 197 ( a ) Sale of Partnership Assets 198 ( 1 ) Installment Sales 199 $ 9.04 Sale of a Partnership Interest 199 ( a ) Capital Gains and Losses ( 1 ) " Hot Assets " 200 ...
... Liabilities 196 $ 9.03 Disposition of Partnership Interests Generally 197 ( a ) Sale of Partnership Assets 198 ( 1 ) Installment Sales 199 $ 9.04 Sale of a Partnership Interest 199 ( a ) Capital Gains and Losses ( 1 ) " Hot Assets " 200 ...
xvii. lappuse
... Liabilities ( b ) Abandoning Partnership Interests ( c ) Contribution to a Corporation $ 9.05 Sale of Interest with Section 751 Assets ( a ) Unrealized Receivables and Inventory $ 9.06 Liquidation of a Partnership Interest ( a ) ...
... Liabilities ( b ) Abandoning Partnership Interests ( c ) Contribution to a Corporation $ 9.05 Sale of Interest with Section 751 Assets ( a ) Unrealized Receivables and Inventory $ 9.06 Liquidation of a Partnership Interest ( a ) ...
5. lappuse
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42. lappuse
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44. lappuse
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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