Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 85.
vii. lappuse
Atvainojiet, šīs lappuses saturs ir ierobežots..
Atvainojiet, šīs lappuses saturs ir ierobežots..
xii. lappuse
... 4.01 Introduction 55 $ 4.02 Preliminaries 55 ( a ) Due Diligence 55 ( b ) Letter of Intent and Purchase Agreement 56 $ 4.03 Nontax Factors To Consider 57 ( c ) Earnings and Profits Chapter 5 $ 4.04 xii CLOSELY HELD FAMILY BUSINESSES ·
... 4.01 Introduction 55 $ 4.02 Preliminaries 55 ( a ) Due Diligence 55 ( b ) Letter of Intent and Purchase Agreement 56 $ 4.03 Nontax Factors To Consider 57 ( c ) Earnings and Profits Chapter 5 $ 4.04 xii CLOSELY HELD FAMILY BUSINESSES ·
xiii. lappuse
... Purchase Price ( a ) Intangible Assets ( b ) Negotiating the Allocation ( c ) Noncompete Agreements $ 5.08 Liquidations ( a ) Losses on Liquidation ( b ) " Liquidation " vs. " Dissolution " $ 5.09 Statutory Pattern ( a ) Complete ...
... Purchase Price ( a ) Intangible Assets ( b ) Negotiating the Allocation ( c ) Noncompete Agreements $ 5.08 Liquidations ( a ) Losses on Liquidation ( b ) " Liquidation " vs. " Dissolution " $ 5.09 Statutory Pattern ( a ) Complete ...
xiv. lappuse
... Purchase 116 ( 1 ) Related Parties and Affiliated Groups 117 ( 2 ) Consistency Rules 117 ( b ) Asset Sale by Member of an Affiliated Group 118 ( c ) Making the Section 338 Election 118 ( d ) Tax Consequences 119 ( 1 ) Computing the New ...
... Purchase 116 ( 1 ) Related Parties and Affiliated Groups 117 ( 2 ) Consistency Rules 117 ( b ) Asset Sale by Member of an Affiliated Group 118 ( c ) Making the Section 338 Election 118 ( d ) Tax Consequences 119 ( 1 ) Computing the New ...
xvi. lappuse
James Jurinski, Gary A. Zwick. ( a ) Cross - Purchases ( b ) Stock Redemption ( c ) Hybrids 171 172 172 ( d ) Other Variations 173 ( e ) Cross - Purchase Agreements in Detail 174 ( f ) Stock Redemptions in Detail 175 $ 8.04 Income Tax ...
James Jurinski, Gary A. Zwick. ( a ) Cross - Purchases ( b ) Stock Redemption ( c ) Hybrids 171 172 172 ( d ) Other Variations 173 ( e ) Cross - Purchase Agreements in Detail 174 ( f ) Stock Redemptions in Detail 175 $ 8.04 Income Tax ...
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