Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
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1.–5. rezultāts no 55.
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xiv. lappuse
... Method 120 ( e ) Further Section 338 Consequences 122 $ 6.07 Tax - Free Reorganizations 122 ( a ) Reorganization Mechanics 123 ( 1 ) The Business Purpose Test 124 ( 2 ) Continuity of Interest Test 124 ( 3 ) Continuity of Business ...
... Method 120 ( e ) Further Section 338 Consequences 122 $ 6.07 Tax - Free Reorganizations 122 ( a ) Reorganization Mechanics 123 ( 1 ) The Business Purpose Test 124 ( 2 ) Continuity of Interest Test 124 ( 3 ) Continuity of Business ...
xvi. lappuse
... Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) Book Value ( 3 ) Formula ( 4 ) Appraisal ( b ) Common Issues $ 8.07 Valuation for Tax Purposes ( a ) Government's Approach ( 1 ) Eight Factors in Arriving at Value ( b ) Intrafamily ...
... Methods for Setting the Price ( 1 ) Fixed Price ( 2 ) Book Value ( 3 ) Formula ( 4 ) Appraisal ( b ) Common Issues $ 8.07 Valuation for Tax Purposes ( a ) Government's Approach ( 1 ) Eight Factors in Arriving at Value ( b ) Intrafamily ...
xviii. lappuse
... Methods 245 ( A ) Formula or Excess Earnings Method 245 ( B ) Discounted Cash Flow Method 246 ( C ) Adjusted Net Worth Method 246 ( D ) Discounted Future Earnings Method 246 ( 2 ) Comparable Sales 247 ( 3 ) Price / Earnings and Dividend ...
... Methods 245 ( A ) Formula or Excess Earnings Method 245 ( B ) Discounted Cash Flow Method 246 ( C ) Adjusted Net Worth Method 246 ( D ) Discounted Future Earnings Method 246 ( 2 ) Comparable Sales 247 ( 3 ) Price / Earnings and Dividend ...
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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