Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 87.
xii. lappuse
... Seller's Checklist 52 Chapter 4 Acquisitions 55 $ 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 ...
... Seller's Checklist 52 Chapter 4 Acquisitions 55 $ 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 ...
xiv. lappuse
... Seller's Tax Consequences $ 6.05 Treatment of Losses ( a ) Section 306 Stock ( a ) Corporate Capital Losses ( b ) Section 1244 Stock ( 1 ) Creeping Sales ( c ) Section 1202 Small Business Stock $ 6.06 Section 338 Elections 108 109 109 ...
... Seller's Tax Consequences $ 6.05 Treatment of Losses ( a ) Section 306 Stock ( a ) Corporate Capital Losses ( b ) Section 1244 Stock ( 1 ) Creeping Sales ( c ) Section 1202 Small Business Stock $ 6.06 Section 338 Elections 108 109 109 ...
xvi. lappuse
... Seller - Retained 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 ) ...
... Seller - Retained 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 ) ...
xviii. lappuse
... Seller 243 ( 1 ) As Distinguished from Strategic Buyers 244 ( 2 ) As Distinguished from Other Co - Owners ( 3 ) As Distinguished from Family 244 244 ( b ) Eight Valuation Factors 245 ( 1 ) Valuation Methods 245 ( A ) Formula or Excess ...
... Seller 243 ( 1 ) As Distinguished from Strategic Buyers 244 ( 2 ) As Distinguished from Other Co - Owners ( 3 ) As Distinguished from Family 244 244 ( b ) Eight Valuation Factors 245 ( 1 ) Valuation Methods 245 ( A ) Formula or Excess ...
xix. lappuse
... Seller 251 $ 10.05 Miscellaneous Issues 251 ( a ) Effect of Capital Gains and Built - in Gains Taxes on Valuation ... Sellers 267 269 $ 12.01 Introduction 269 $ 12.02 Nontax Planning 270 ( a ) Goal Number 1 : Protect the Surviving Spouse ...
... Seller 251 $ 10.05 Miscellaneous Issues 251 ( a ) Effect of Capital Gains and Built - in Gains Taxes on Valuation ... Sellers 267 269 $ 12.01 Introduction 269 $ 12.02 Nontax Planning 270 ( a ) Goal Number 1 : Protect the Surviving Spouse ...
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