Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.5. rezultāts no 77.
xiv. lappuse
... Reduction Transactions 129 $ 6.09 Tax Treatment of the " Seller " 129 Chapter 7 Intrafamily Transfers 133 $ 7.01 Intrafamily Sales Generally ( a ) Valuation ( b ) Transfer Taxes ( c ) Buy - Sell Agreements 133 134 135 135 $ 7.02 ...
... Reduction Transactions 129 $ 6.09 Tax Treatment of the " Seller " 129 Chapter 7 Intrafamily Transfers 133 $ 7.01 Intrafamily Sales Generally ( a ) Valuation ( b ) Transfer Taxes ( c ) Buy - Sell Agreements 133 134 135 135 $ 7.02 ...
xvi. lappuse
... 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 ) Reducing Liabilities xvi CLOSELY HELD FAMILY BUSINESSES.
... 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 ) Reducing Liabilities xvi CLOSELY HELD FAMILY BUSINESSES.
xvii. lappuse
... Reducing 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 ) ...
... Reducing 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 ) ...
xx. lappuse
... Reduction 280 ( b ) GSTT Repeal 281 ( c ) Gift Tax Rate Reduction 281 ( d ) Carryover Basis at Death 283 $ 12.07 Estate Planning Strategies 284 ( a ) Marital Deduction Planning 285 ( b ) Using the Unified Credit 285 ( c ) Using QTIPS ...
... Reduction 280 ( b ) GSTT Repeal 281 ( c ) Gift Tax Rate Reduction 281 ( d ) Carryover Basis at Death 283 $ 12.07 Estate Planning Strategies 284 ( a ) Marital Deduction Planning 285 ( b ) Using the Unified Credit 285 ( c ) Using QTIPS ...
43. lappuse
Atvainojiet, šīs lappuses saturs ir ierobežots..
Atvainojiet, šīs lappuses saturs ir ierobežots..
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