Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 77.
xv. lappuse
... Partnerships ( a ) Advantages ( 1 ) Valuing FLPs ( 2 ) Avoiding Business Risks ( b ) Combining FLPs with GRATS $ 7.12 GRATS , GRUTS , CRATS , and CRUTS 159 159 159 160 161 161 ( a ) Anti - Freeze Rules 162 ( b ) Operation 162 ( c ) ...
... Partnerships ( a ) Advantages ( 1 ) Valuing FLPs ( 2 ) Avoiding Business Risks ( b ) Combining FLPs with GRATS $ 7.12 GRATS , GRUTS , CRATS , and CRUTS 159 159 159 160 161 161 ( a ) Anti - Freeze Rules 162 ( b ) Operation 162 ( c ) ...
xvi. lappuse
... 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 " 200 201 ( 2 ) Installment Sales ( 3 ) ...
... 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 " 200 201 ( 2 ) Installment Sales ( 3 ) ...
xvii. lappuse
... 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 ) Distributions and Basis Allocations ...
... 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 ) Distributions and Basis Allocations ...
xix. lappuse
... Interests in Property 254 ( b ) Family Limited Partnership Restrictions Affecting Valuation 254 ( c ) Lapsing Restrictions - Section 2704 254 ( d ) Tiered Entities 255 Chapter 11 Coordinating Transfers with Retirement Planning 257 ...
... Interests in Property 254 ( b ) Family Limited Partnership Restrictions Affecting Valuation 254 ( c ) Lapsing Restrictions - Section 2704 254 ( d ) Tiered Entities 255 Chapter 11 Coordinating Transfers with Retirement Planning 257 ...
xx. lappuse
... Partnerships 296 $ 12.12 Chapter 14 Rules 297 ( a ) Transfers in Trust 298 ( b ) Planning Available 299 $ 12.13 Section 2057 Family Business Deduction 299 ( a ) Requirements of Section 2057 300 ( b ) Qualified Heirs 301 ( c ) Material ...
... Partnerships 296 $ 12.12 Chapter 14 Rules 297 ( a ) Transfers in Trust 298 ( b ) Planning Available 299 $ 12.13 Section 2057 Family Business Deduction 299 ( a ) Requirements of Section 2057 300 ( b ) Qualified Heirs 301 ( c ) Material ...
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